please answer with correct calculations and explanations.

\\t September 30, the end of Beijing Company's third quarter, the following stockholders' equity accounts are reported. Common stock, $12 par value $ 420,000 Paid-in capital in excess of par value, common stock 90,000 Retained earnings 320,000 1the fourth quarter, the following entries related to its equity are recorded. BE Date General Journal Debit Credit October 2 Retained Earnings 50,000 Common Dividend Payable 50,000 October 25 Common Dividend Payable 50,000 Cash 50,000 October 31 Retained Earnings 79,000 Common Stock Dividend Distributable 38,000 Paid-In Capital in Excess of Par Value, Common Stock 41,000 November 5 Common Stock Dividend Distributable 38,000 Common Stock, $12 Par Value 38,000 December 1 MemoChange the title of the common stock account to reflect the new par value of $4. December 31 Income Summary 200,000 Retained Earnings 200,000 Required: 2. Complete the following table showing the equity account balances at each indicated date. Common stock Common stock dividend distributable Paid-in capital in excess of par, common stock Retained earnings Mokl oaulty $ 830000] $ 520000 $ 420000 420000 $ 450,000 $ 450,000] $