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 Credit 900,000 1,125,000 1,165,000 Debit Balance, 45,000 shares 11,250 shares issued for cash 2,000-share stock dividend 225,000 une 30 40,000 ACCOUNT Paid-In Capital in Excess of Par-Common Stock ACCOUNT NO Balance Date Jan.1 Apr.2 June 30 Item Debit Credit Credit 180,000 540,000 570,000 Debit Balance 11,250 shares issued for cash Stock dividend 360,000 30,000