Reporting stockholders' equily items on statement of cash nows ACCOUNT Common stock, $$40$ par A$$unt no$.$

$\backslash$table$[[$Date$,$Item,Debit,Credit,$\backslash$table$[[$Bslance$],[$Debit$]],\backslash$table$[[$Balance$],[$Credit$]]],[$January $1,$Balance, $120,000$ shares,,,,$4,800,000$