e Not Secure I ezto.mneducation.comm.tpx 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 $ 420,000 100,000 340,000 In the fourth quarter, the following entries related to its equity are recorded: Debit Credit 50,000 General Jounal Oct. 2 Retained Eamings Common Dividend Payable 50,000 Oct. 25 Common Dividend Payable 50,000 Cash 50,000 Oct. 31 Retained Eamings 79,000 Common Stock Dividend Distributable Paid-In Capital in Excess of Par Value, Common Stock 38,000 41,000 Nov. 5 Common Stock Dividend Distributable 1 Memo-Change the tite of the common stock account to reflect the new par 31 Income Summary 38,000 Common Stock, $14 Par Value 38,000 Dec. value of $4. Dec. 210,000 Retained Earmings 210,000 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.31 420,000s 420,000 S 420,000 Common stock Common stock dividend distributable Paid-in capital in excess of par, Common stock Retained eanings Total equity 340,000 100,000100,000 520,000 520,000 $ 760,000 420,000