In the fourth quarter, the following entries related to its equity are recorded.

$\backslash$table$[[$Date$,$General Journal,Debit,Credit$],[$October $2,\backslash$table$[[$Retained Earnings$],[$Common Dividend Payable$]],50,000,50,000],[$October $25,\backslash$table$[[$Common Dividend Payable$],[$Cash$]],50,000,50,000],[$October $31,\backslash$table$[[$Retained Earnings$],[$Common Stock Dividend Distributable$]],67,000,32,000],[$November $5,\backslash$table$[[$Paid$-$In Capital in Excess of Par Value, Common Stock$],[$Common Stock Dividend Distributable$]],32,000,\backslash$table$[[35,000],[32,000]]],[$December $1,\backslash$table$[[$Common Stock, $$14$ Par Value$],[$Memo$-$Change the title of the common stock$],[$account to reflect the new par value of $$4.]],,32,000],[$December $31,\backslash$table$[[$Income Summary$],[$Retained Earnings$]],270,000,270,000]]$

Required:

$2$ Complete the following table showing the equity account balances at each indicated date.