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 NO. ACCOUNT Common Stock, $5 par Balance Debit credit Debit Date Credit 2014 Jan Balance, 50,000 shares 250,000 Mar, 7 12,500 shares issued for cash 312,500 62,500 June 30 2,000-share stock dividend 10,000 322,500 ACCOUNT NO. ACCOUNT Paid-In Capital in Excess of Par-Common Stock Balance Date Debit Credit Debit Credit 2014 Jan. 1 Balance 200,000 Mar. 7 2,500 shares issued for cash 237,500 437,500 7,500 June 30 Stock dividend 445,000