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

Item

Debit

Credit

Debit

Credit

2016

Jan.

1

Balance, 50,000 shares

750,000

Mar.

7

12,500 shares issued for cash

187,500

937,500

June

30

2,000-share stock dividend

30,000

967,500

ACCOUNT Paid-In Capital in Excess of Par-Common Stock

ACCOUNT NO.

Balance

Date

Item

Debit

Credit

Debit

Credit

2016

Jan.

1

Balance

150,000

Mar.

7

12,500 shares issued for cash

350,000

500,000

June

30

Stock dividend

22,500

522,500

ACCOUNT Retained Earnings									ACCOUNT NO.
									Balance
Date			Item		Debit		Credit		Debit		Credit
2016
Jan.	1			Balance							623,000
June	30			Stock dividend	52,500						570,500
Dec.	30			Cash dividend	71,600						498,900
Dec.	31			Net income			448,600				947,500

If an amount is not reported on the statement of cash flows, enter in "0" in the Amount column.

Need to know the SECTION OF STATEMENT OF CASH FLOWS, ADDED or DEDUCTED, and AMOUNT for each of the following items:

-Sale of common stock

-Cash dividend

-Stock dividend