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At September 30, the end of Chan 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 $360,000 110,000 320,000 In the fourth quarter, the following entries related to its equity are recorded. Date General Journal Oct. 2 Retained Earnings Common Dividend Payable Debit Credit 70,000 70,000 Oct. 25 Common Dividend Payable Cash 70,000 70,000 Oct. 31 Retained Earnings Common Stock Dividend Distributable Paid-in Capital in Excess of Par Value, Common Stock 79,000 38,000 41,000 Nov. 5 Common Stock Dividend Distributable Common Stock, $10 Par Value 38,000 38,000 Dec. 1 MemoChange the title of the common stock account to reflect the new par value of $5. Dec. 31 Income Summary Retained Earnings 240,000 240,000 Required: Complete the following table showing the equity account balances at each indicated date (remember to include the balances from September 30). (Leave no cells blank - be certain to enter "0" wherever required. Omit the "$" sign in your response.) Oct. 2 Common stock Common stock dividend distributable Paid-in capital in excess of par, common stock Retained earnings Oct. 25 $ Oct. 31 $ Nov. 5 $ Dec. 1 $ Total equity $ $ $ $