Complete the following table showing the equity account balances at each indicated date.

At September 30, the end of Beijing Company's third quarter, the following stockholders' equity accounts are reported Common stock, $14 par value Paid-in capital in excess of par value, common stock Retained earnings 360,000 120,000 360,000 In the fourth quarter, the following entries related to its equity are recorded Date Oct. 2 Debit 60,000 General Journal Credit Retained Earnings Common Dividend Payable 60,000 Oct. 25 Common Dividend Payable 60,000 Cash 60,000 Oct. 31 Retained Earninas 67,000 Common Stock Dividend Distributable Paid-In Capital in Excess of Par Value, Common Stock 32,000 35,000 Nov. 5 Common Stock Dividend Distributable 32,000 Common Stock, $14 Par Value 32.000 Dec. 1 Memo-Change the title of the common stock account to reflect the new par value of $4 Dec. 31 Income Summary 280,000 Retained Earnings 280,000 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