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 theyear.

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COMMON STOCK Jan. 1 Balance, 70,000 shares Feb. 11 12,000 shares issued 700,000 for cash 120,000 June 30 4,100-share stock dividend 41,000 861,000 Dec. 31 Balance PAID-IN CAPITAL IN EXCESS OF PAR Jan. 1 Balance Feb. 11 12,000 shares issued 140,000 for cash June 30 Stock dividend Dec. 31 Balance 360,000 102,500 602,500 RETAINED EARNINGS une 30 Stock dividend Dec. 30 Cash dividend 143,500Jan 1 Balance 240,000 Dec. 31 Net income 1,000,000 800,000 Dec. 31 Balance 1,416,500