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, S30 par ACCOUNT NO. Balance Debit Credit Debit Credit Date Item 2012 Balance, 90,000 shares 22,500 shares issued for cash 2,700,000 3,375,000 Jan. Mar, 675,000 June 30 3,300-share stock dividend 99,000 3,474,000 ACCOUNT Paid-In Capital in Excess of Par-Common Stock ACCOUNT NO. Balance Debit Debit Date Item Credit Credit 2012 Jan. Balance 300,000 22,500 shares issued for cash Mar. 1,080,000 1,380,000 Stock dividend June 30 178,200 1,558,200 ACCOUNT Retained Earnings ACCOUNT NO. Balance Date Item Debit Credit Debit Credit 2012 Balance Jan. 1,500,000 Stock dividend 30 277,200 1,222,800 June Cash dividend Dec. 30 260,550 962,250 31 Net income 1,080,000 2,042,250