eBook Print Item 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 DebitCredit DebitCredit Date Item Jan. 1 Balance, 60,000 shares 900,000 Apr.15,000 shares issued for cash 225,000 1,125,000 Junel 30 2,000-share stock dividend 30,000 1,155,000 ACCOUNT Paid-In Capital in Excess of Par-Common Stock ACCOUNT NO. Balance Debit CreditDebit Credit Item Date Jan. 1 Balance 120,000 Apr. 2 15,000 shares issued for cash 390,000 510,000 June 30 Stock dividend 22,500 532,500 ACCOUNT Retained Earnings ACCOUNT NO. PreviousNext Check My Work 5 more Check My Work uses remaining Print Item eBook Calculator Balance Date Item Debit Credit Debit Credit Jan. 1Balance 120,000 15,000 shares issued for cash 510,000 Stock dividend 532,500 ACCOUNT Retained Earnings ACCOUNT NO. Balance Credit Debit Date Item Debit Credit lan1 Balance 747,000 K une 30Stock dividend 52,500 694,500 Cash dividend Dec. 30 85,900 608,600 537,800 Dec. 31 Net income 1,146,400 If an amount is not reported on the statement of cash flows, enter in "0" in the Amount column. Section of Statement of Cash Flows Amount Added or Deducted Item Sale of common stock Cash dividend Stock dividend Next Previous Check My Work 5 more Check My Work uses remaining 11:29 AMM 82019 20