8. 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 either the beginning or the end of the year. ACCOUNT Common Stock, $15 par ACCOUNT NO. Balance Date Jan. 1 Balance, 55,000 shares Apr. 2 13,750 shares issued for cash June 30 2,000-share stock dividend Debit Credit DebitCredit 825,000 1,031,250 1,061,250 Item 206,250 30,000 ACCOUNT Paid-In Capital in Excess of Par-Common Stock ACCOUNT NO. Balance Debit Credit Debit Credit 165,000 481,250 503,750 Date Jan.1 Balance Apr. 2 13,750 shares issued for cash June 30 Stock dividend Item 316,250 22,500 ACCOUNT Retained Earnings ACCOUNT NO. Balance Debit Credit Debit Credit Item Date Jan. 1 Balance June 30 Stock dividend 52,500 Dec. 30 Cash dividend 78,800 Dec. 31 Net income If an amount is not reported on the statement of cash flows, enter in "O" in the Amount column. Item Sale of common stock Cash dividend Stock dividend 685,000 632,500 553,700 1,046,900 493,200 Section of Statement of Cash Flows Added or Deducted Amount