Please help complete the following table at the end!

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

Common stock, $14 par value	$	360,000
Paid-in capital in excess of par value, common stock		80,000
Retained earnings		380,000

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

Date	General Journal	Debit	Credit
Oct. 2	Retained Earnings	40,000
	Common Dividend Payable		40,000
Oct. 25	Common Dividend Payable	40,000
	Cash		40,000
Oct. 31	Retained Earnings	71,000
	Common Stock Dividend Distributable		34,000
	Paid-In Capital in Excess of Par Value, Common Stock		37,000
Nov. 5	Common Stock Dividend Distributable	34,000
	Common Stock, $14 Par Value		34,000
Dec. 1	MemoChange the title of the common stock account to reflect the new par value of $4.
Dec. 31	Income Summary	200,000
	Retained Earnings		200,000

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

	Oct. 2	Oct. 25	Oct. 31	Nov. 5	Dec. 1	Dec.31
Common stock	$360,000	$360,000	$360,000	$394,000	$394,000	$394,000
Common stock dividend distributable			34,000
Paid-in capital in excess of par, Common stock	80,000	80,000
Retained earnings
Total equity	$440,000	$440,000	$394,000	$394,000	$394,000	$394,000