In the fourth quarter, the following entries related to its equity are recorded. Date General Journal Debit Credit Retained Earnings Common Dividend Payable Common Dividend Payable October 2 70,000 70,000 October 25 70,000 Cash Retained Earnings 70,000 October 31 75,000 Common Stock Dividend Distributable 36,000 39,000 Paid-In Capital in Excess of Par Value, Common Stock November 5 Common Stock Dividend Distributable 36,000 Common Stock, $10 Par Value Memo-Change the title of the common stock account to reflect the new par value of $4. Income Summary Retained Earnings 36,000 December 1 December 31 220,000 220,000 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 November 5 December 1 December 31 Common stock $ 300,000 $ 300,000 $ 300,000 $ 300,000 $ 336,000 $ 336,000 $ 336,000 Common stock dividend distributable 36,000 Paid-in capital in excess of par, common stock Retained earnings $ 100,000 100,000 100,000 $ 380,000 380,000 305,000 305,000 305,000 Total equity $ 780,000 $ 780,000 $ 705,000 $ 641,000 $ 641,000 $ 336,000 $ 336,000