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 div beginning or the end of the year. ACCOUNT Common Stock, $5 par ACCOUNT NO. Balance Date Item Debit Credit Debit Credit Jan Balance, 50,000 shares 250,000 Apr 12,500 shares issued for cash 62,500 312,500 June 30 2,000-share stock dividend 10,000 322,500 ACCOUNT Paid-In Capital in Excess of Par-Common Stock ACCOUNT NO. Balance Date Item Debit Credit Debit Credit 150,000 Jan. Balance 187,500 337,500 Apr. 12,500 shares issued for cash 7,500 345,000 June 30 Stock dividend ACCOUNT NO. ACCOUNT Retained Earnings Balance