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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ACCOUNT Common Stock, $10 Par ACCOUNT NO Balance Date tem Debit Credit Debit Credit 2006 Jan Feb. 1 12,000 shares issued for cash June 30 4,100-share stock dividend 1Balance, 70,000 shares 120,000 41,000 700,000 820,000 861,000 ACCOUNT Paid-In Capital in Excess of Par Common Stock 2006 Jan Feb. 12,000 shares issued for cash June30 Stock dividend ACCOUNT NO 1Balance 360,000 102,500 140,000 500,000 602,500 ACCOUNT Retained Earnings 2006 Jan June 30 Stock dividend Dec. 30Cash dividend ACCOUNT NO 1 Balance 1,000,000 856,500 616,500 1,416,500 143,500 240,000 31 Net income 800,000