At September $30,$ the end of Beijing Companys third quarter, the following stockholders equity accounts are reported.

Common stock, $$10$ par value $ $480,000$

Paid$-$in capital in excess of par value, common stock $100,000$

Retained earnings $380,000$

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

Date General Journal Debit Credit

October $2$ Retained Earnings $40,000$

Common Dividend Payable $40,000$

October $25$ Common Dividend Payable $40,000$

Cash $40,000$

October $31$ Retained Earnings $63,000$

Common Stock Dividend Distributable $30,000$

Paid$-$In Capital in Excess of Par Value, Common Stock $33,000$

November $5$ Common Stock Dividend Distributable $30,000$

Common Stock, $$10$ Par Value $30,000$

December $1$ MemoChange the title of the common stock

account to reflect the new par value of $$4.$

December $31$ Income Summary $270,000$

Retained Earnings $270,000$

Required:

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

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