Common stock, $14 par value Paid-in capital in excess of par value, common stock Retained earnings $ 480,000 100, eee 320, eee Credit Debit 70,000 7 70,000 7 , 7 , 79,000 In the fourth quarter, the following entries related to its equity are recorded: Date General Journal Oct. 2 Retained Earnings Common Dividend Payable Oct. 25 Common Dividend Payable Cash Oct. 31 Retained Earnings Common Stock Dividend Distributable Paid-In Capital in excess of Par Value, Common Stock Nov. 5 Common Stock Dividend Distributable Common Stock, $14 Par Value Dec. 1 Memo-Change the title of the common stock account to reflect the new par value of $4. Dec. 31 Income Summary Retained Earnings 38,000 41,000 38,000 38,000 300,000 300,000 Required: 2. Complete the following table showing the equity account balances at each indicated date. Oct. 2 Oct. 25 Oct. 31 Nov.5 Dec. 1 Dec.31 Common stock Common stock dividend distributable Paid-in capital in excess of par, Common stock Retained earnings Total equity