Date At September 30, the end of Beijing Company's third quarter, the following stockholders' equity accounts are reported. Common stock, 512 par value $ 420,000 Paid-in capital in excess of par value, common stock Retained earnings 110,000 360,000 in the fourth quarter, the following entries related to its equity are recorded. General Journal Debit Credit October 2 Retained Earnings 70,090 Common Dividend Payable 70,000 October 25 Comon Dividend Payable 70,000 Cash 70,000 October 31 Retained Earnings 91,000 Connon Stock Dividend Distributable 44,000 Paid-In Capital in Excess of Par Value, Common Stock 47,000 November 5 Common Stock Dividend Distributable 44,000 Common Stock, $12 Par Value 44,000 December 1 Memo-Change the title of the common stock account to reflect the new par value of $4. December 31 Income Summary 240,000 Retained Earnings 240,000 Required: 2. Complete the following table showing the equity account balances at each indicated date. September 30 Beginning Balance October 2 October 25 October 31 December 1 November 5 Decem! 47,000 44,000 Paid-In Capital in Excess of Par Value, Common Stock November 5 Comeon Stock Dividend Distributable 44,000 Common Stock, $12 Par Value December 1 Memo-Change the title of the common stock account to reflect the new par value of $4. December 31 Income Summary 240,000 Retained Earnings Required: 2. Complete the following table showing the equity account balances at each indicated date. 240,000 October 2 October 25 October 31 November 5 December 1 Decemi September 30 Beginning Balance $ 420,000 $ Common stock Common stock dividend distributable Pald-in capital in excess of par, common stock Retained earnings Total equity $ 110,000 360,000 890,000 $ OS 0 $ 0 $ 0 $ 0 $ $