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

Jan.

1

Balance, 35,000 shares

525,000

Apr.

2

8,750 shares issued for cash

131,250

656,250

June

30

1,000-share stock dividend

15,000

671,250

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

ACCOUNT NO.

Balance

Date

Item

Debit

Credit

Debit

Credit

Jan.

1

Balance

105,000

Apr.

2

8,750 shares issued for cash

236,250

341,250

June

30

Stock dividend

11,300

352,550

ACCOUNT Retained Earnings

ACCOUNT NO.

Balance

Date

Item

Debit

Credit

Debit

Credit

Jan.

1

Balance

436,000

June

30

Stock dividend

26,300

409,700

Dec.

30

Cash dividend

50,100

359,600

Dec.

31

Net income

313,900

673,500

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

Item	Section of Statement of Cash Flows	Added or Deducted	Amount
Sale of common stock	Financing activities sectionInvesting activities sectionNot reported on statement of cash flowsOperating activities section	AddedDeductedNot applicable	$fill in the blank 3
Cash dividend	Financing activities sectionInvesting activities sectionNot reported on statement of cash flowsOperating activities section	AddedDeductedNot applicable	$fill in the blank 6
Stock dividend