eBook 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, $10 par ACCOUNT NO. Balance Date Item Debit Credit Debit Credit Jan. 1 400,000 Apr. 2 Balance, 40,000 shares 10,000 shares issued for cash 2,000-share stock dividend 100,000 500,000 June 30 20,000 520,000 ACCOUNT Fnid-In Capital in excess of Par-Common Stock ACCOUNT NO. Balance Date Item Debit Credit Debit Credit Jan. 1 160,000 350,000 Apr. Balance 10,000 shares issued for cash Stock dividend 2 190,000 15,000 June 30 365,000 ACCOUNT Retained Earnings ACCOUNT NO. Check My Work 5 more Check My Work uses remaining. Prev US Pre Next > eBook Balance Date Item Debit Credit Debit Credit Jan. 1 Balance 160,000 350,000 Apr. 2 10,000 shares issued for cash Stock dividend 190,000 15,000 June 30 365,000 ACCOUNT Retained Earnings ACCOUNT NO. Balance Date Item Debit Credit Debit Credit Jan. 1 Balance 332,000 30 June Check My Work 5 more Check My Work uses remaining All work saved. Save and Ex Submit Assignment for Grading