On the basis of the following stockholders' equity accounts, indicate the items, exclusive of net income, to be reported on the statement of cash flows. There were no unpaid dividends at either the beginning or the end of the year.

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ACCOUNT Common Stock, $10 par ACCOUNT NO. Balance Debit Credit Debit Credit Date Item 2010 Balance, 60,000 shares 15,000 shares issued for cash 2,200-share stock dividend Jan. 1,200,000 Feb. 11 300,000 1,500,000 44,000 June 30 1,544,000 ACCOUNT Paid-In Capital in Excess of Par-Common Stock ACCOUNT NO. Balance Credit Debit Credit Debit Date Item 2010 Balance Jan. 200,000 15,000 shares issued for cash Stock dividend Feb. 480,000 11 680,000 759,200 June 30 79,200 ACCOUNT Retained Earnings ACCOUNT NO. Balance Debit Credit Debit Credit Date Item 2010 Jan. Balance 1,000,000 Stock dividend 123,200 June 30 876,800 Cash dividend Dec. 30 115,800 761,000 720,000 Net income 1,481,000 31