12. EX.13-12. ALGO (Algorithmic) Reporting Stockholders' Equity Items on Statement of Cash Flows 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 eithe end of the year ACCOUNT Common Stock, $10 par ACCOUNT NO Balance Debit Credit D Item Debit Credit Jan. 1 Balance, 45,000 shares 450,000 562,500 582,500 11,250 shares issued for cash 112,500 June| 30 | 2,000-share stock dividend 20,000 ACCOUNT Paid-In Capital in Excess of Par-Common Stock ACCOUNT NO. Balance Date Item DebitCredit Debit Credit Jan.1 Apr. 2 June 30 Balance 11,250 shares issued for cash Stock dividend 180,000 382,500 397,500 202,500 15,000 Type hre to search