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, $5 par ACCOUNT NO Balance Date Jan. 1 Apr.2 June 30 Item Debit Credit Debit Balance, 45,000 shares 11,2 2,000-share stock dividend Credit 225,000 281,250 291,250 50 shares issued for cash 56,250 10,000 ACCOUNT Paid-In Capital in Excess of Par-Common Stock ACCOUNT NO Balance Debit Date Jan.1 Apr.2 June 30 Item Credit Debit Balance 11,250 shares issued for cash Stock dividend Credit 180,000 337,500 345,000 157,500 7,500 ACCOUNT Retained Earnings ACCOUNT NO