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 Date Item Jan. 1 Balance, 50,000 shares Apr. 2 12,500 shares issued for cash June 30 2,000-share stock dividend ACCOUNT NO. Balance Debit Credit Debit Credit 750,000 187,500 937,500 30,000 967,500 ACCOUNT Paid-In Capital in Excess of Par-Common Stock Date Item Jan. 1 Balance Apr. 2 12,500 shares issued for cash June 30 Stock dividend ACCOUNT NO. Balance Debit Credit Debit Credit 100,000 287,500 387,500 22,500 410,000 ACCOUNT Retained Earnings ACCOUNT NO. Balance Date Item Debit Credit Debit Jan. 1 Balance June 30 Stock dividend Dec. 30 Cash dividend 52,500 71,600 Dec. 31 Net income 448,600 Credit 623,000 570,500 498,900 947,500 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 Sale of common stock Cash dividend Stock dividend Added or Deducted Amount 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 Sale of common stock Cash dividend Stock dividend Financing activities section Investing activities section Not reported on statement of cash flows Operating activities section Added or Deducted Amount $ 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 Sale of common stock Cash dividend Stock dividend Added or Deducted Amount $ Added Deducted Not applicable