At September 30, the end of Beijing Company's third quarter, the following stockholders' equity accounts are reported. Common stock, $12 par value Paid-in capital in excess of par value, common stock Retained earnings $420,000 90,000 400,000 In the fourth quarter, the following entries related to its equity are recorded. Date Oct. 2 General Journal Retained Earnings Debit 60,000 Credit Common Dividend Payable 60,000 Oct. 25 Common Dividend Payable 60,000 Cash 60,000 Oct. 31 Retained Earnings 75,000 Common Stock Dividend Distributable 36,000 Paid-In Capital in Excess of Par Value, Common Stock 39,000 Nov. 5 Common Stock Dividend Distributable 36,000 Common Stock, $12 Par Value 36,000 Dec. 1 Memo-Change the title of the common stock account to reflect the new par value of $4. Oct. 31 Retained Earnings 75,000 Common Stock Dividend Distributable 36,000 Paid-In Capital in Excess of Par Value, Common Stock 39,000 Nov. 5 Common Stock Dividend Distributable 36,000 Common Stock, $12 Par Value 36,000 Dec. 1 Memo-Change the title of the common stock account to reflect the new par value of $4. Dec. 31 Income Summary 210,000 Retained Earnings 210,000 Required: 2. Complete the following table showing the equity account balances at each indicated date. Sep. 30 Beg. Bal. Oct. 2 Oct. 25 Oct. 31 Nov. 5 Dec. 1 Dec. 31 $ 420,000 Common stock Common stock dividend distributable Paid-in capital in excess of par, common stock S 90,000 Retained earnings $ 400,000 Total equity $ 910,000 $ 0 $ 0 S 0 $ 0 $ 0 $