Question Content Area Reporting Stockholders' Equity Items on Statement of Cash Flows 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, $20 par ACCOUNT NO. Balance Date Item Debit Credit Debit Credit Jan. 1 Balance, 35,000 shares 700,000 Apr. 2 8,750 shares issued for cash 175,000 875,000 June 30 1,000-share stock dividend 20,000 895,000 ACCOUNT Paid-In Capital in Excess of Par-Common Stock ACCOUNT NO. Balance Date Item Debit Credit Debit Credit Jan. 1 Balance 70,000 Apr. 2 8,750 shares issued for cash 280,000 350,000 June 30 Stock dividend 15,000 365,000 ACCOUNT Retained Earnings ACCOUNT NO. Balance Date Item Debit Credit Debit Credit Jan. 1 Balance 581,000 June 30 Stock dividend 35,000 546,000 Dec. 30 Cash dividend 66,800 479,200 Dec. 31 Net income 418,300 897,500 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 section Added $fill in the blank 3 455,000 Cash dividend Financing activities section Deducted $fill in the blank 6 66,800 Stock dividend Not reported on statement of cash flows Not applicable $fill in the blank 9 0