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 Balance, 45,000 shares 450,000 Apr. 2 11,250 shares issued for cash 112,500 562,500 June 30 2,000-share stock dividend 20,000 582,500 ACCOUNT Paid-In Capital in Excess of Par-Common Stock ACCOUNT NO. Balance Date Item Debit Credit Debit Credit Jan. 1 Balance 90,000 Apr. 2 11,250 shares issued for cash 247,500 337,500 June 30 Stock dividend 15,000 352,500 ACCOUNT Retained Earnings ACCOUNT NO Balance Date Item Debit Credit Debit Credit Jan. 1 Balance 374,000 June 30 Stock dividend 35,000 339,000 Dec. 30 Cash dividend 43,000 296,000 Dec. 31 Net income 269,300 565,300 If an amount is not reported on the statement of cash flows, leave the amount box blank. Item Section of Statement of Cash Flows Added or Deducted Amount Sale of common stock Financing activities section Added $ Cash dividend Financing activities section Deducted Stock dividend Not reported on statement of cash flows Not applicable