Connon stock, $10 par value Paid-in capital in excess of par value, common stock Retained earnings $ 420,00 100,000 340,000 In the fourth quarter, the following entries related to its equity are recorded. Date Oct. 2 Credit General Journal Retained Earnings Common Dividend Payable Debit 60,000 60,000 Oct. 25 Common Dividend Payable Cash 60,000 60,000 Oct. 31 83,000 Retained Earnings Common Stock Dividend Distributable Paid-In Capital in Excess of Par Value, Conmon Stock 40,000 43,000 Nov. 5 Common Stock Dividend Distributable Common Stock, $10 Par Value 40,000 40,000 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 270,000 270,000 Required: 2. Complete the following table showing the equity account balances at each indicated date. Oct. 2 Oct 26 Oct 31 Nov. 5 Dec. 1 Dec 31 Sep 30 Beg Bal 420,000 Common stock $ Oct. 25 Common Dividend Payable 60,000 Cash 60,000 Oct. 31 83,000 Retained Earnings Common Stock Dividend Distributable Paid In Capital in Excess of Par Value, Common Stock 40,000 43,000 Nov. 5 Common Stock Dividend Distributable Common Stock, $10 Par Value 40,000 40,000 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 270,000 270,000 Required: 2. Complete the following table showing the equity account balances at each indicated date. Sep. 30 Oct. 2 Oct 26 Oct 31 Nov. 6 Dec. 1 Dec 31 420.000 Common stock Common stock dividend distributable Paid in capital in excess of par, common stock Retained earnings Total equity 100,0001 340,000 860,000