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 Balance, 50,000 shares 12,500 shares issued for cash 2,000-share stock dividend Credit 1,000,000 1,250,000 1,290,000 Jan 250,000 June 30 40,000 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 12,500 shares issued for cash Stock dividend Credit 100,000 512,500 542,500 412,500 30,000