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, $10 par

ACCOUNT NO.

Balance

Date

Item

Debit

Credit

Debit

Credit

Jan.

1

Balance, 60,000 shares

600,000

Apr.

2

15,000 shares issued for cash

150,000

750,000

June

30

2,000-share stock dividend

20,000

770,000

ACCOUNT Paid-In Capital in Excess of Par-Common Stock

ACCOUNT NO.

Balance

Date

Item

Debit

Credit

Debit

Credit

Jan.

1

Balance

180,000

Apr.

2

15,000 shares issued for cash

315,000

495,000

June

30

Stock dividend

15,000

510,000

ACCOUNT Retained Earnings

ACCOUNT NO.

Balance

Date

Item

Debit

Credit

Debit

Credit

Jan.

1

Balance

498,000

June

30

Stock dividend

35,000

463,000

Dec.

30

Cash dividend

57,300

405,700

Dec.

31

Net income

358,600

764,300

If an amount is not reported on the statement of cash flows, enter in "0" in the Amount column.

Item	Section of Statement of Cash Flows	Added or Deducted	Amount
Sale of common stock	Financing activities sectionInvesting activities sectionNot reported on statement of cash flowsOperating activities section	AddedDeductedNot applicable	$fill in the blank 3
Cash dividend	Financing activities sectionInvesting activities sectionNot reported on statement of cash flowsOperating activities section	AddedDeductedNot applicable	$fill in the blank 6
Stock dividend	Financing activities sectionInvesting activities sectionNot reported on statement of cash flowsOperating activities section