ACCOUNT Common Stock, $10 par ACCOUNT NO Balance Date Jan.1 Apr.2 June 30 Item Debit Credit Debit Balance, 40,000 shares 10,000 shares issued for cash 2,000-share stock dividend Credit 400,000 500,000 520,000 100,000 20,000 ACCOUNT Paid-In Capital in Excess of Par-Common Stock ACCOUNT NO Balance Date Jan.1 Apr.2 June30 Item Debit Credit Debit Balance 10,000 shares issued for cash Stock dividend Credit 120,000 330,000 345,000 210,000 15,000 ACCOUNT Retained Earnings ACCOUNT NO Balance Date Jan June30 Dec.30 Dec.31 Item Debit Credit Credit 332,000 297,000 258,800 497,800 Debit Balance Stock dividend Cash dividend Net income 35,000 38,200 239,000 If an amount is not reported on the statement of cash flows, enter in "O" in the Amount column. Added or Deducted Item Sale of common stock Cash dividend Stock dividend Section of Statement of Cash Flows Amount