In the fourth quarter, the following entries related to its equity are recorded. Credit Date Oct. 2 General Journal Retained Earnings Common Dividend Payable Debit 60,000 60,000 Oct. 25 Common Dividend Payable Cash 60,000 60,000 Oct. 31 71,000 Retained Earnings Common Stock Dividend Distributable Paid-In Capital in Excess of Par Value, Common Stock 34,000 37,000 Nov. 5 34,000 Common Stock Dividend Distributable Common Stock, $10 Par Value 34,000 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. > Answer is not complete. Oct. 2 Oct. 25 Oct. 31 Nov.5 Dec. 1 Dec.31 Sep. 30 Beg. Bal. 420,000 $ $ $454,000$ 454,000 420.000 420,000 0 0 100,000 X 100.000 Common stock Common stock dividend distributable Paid-in capital in excess of par, common stock Retained earnings Total equity $ 420,000 454,000 34.000 0 137,000 X 137,000 0 0 137,000 X $ 137,000 X 110,000 320,000 $ $ 850,000 $ 591,000 520,000 $ 591,000 520.000 591,000 $591,000