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 Credit 1,100,000 Jan. 1 Apr. 2 June 30 | June Balance, 55,000 shares 13,750 shares issued for cash 275,000 40,000 1,375,000 1,415,000 2,000-share stock dividend ACCOUNT Paid-In Capital in Excess of Par-Common Stock ACCOUNT NO. Balance Date Item Debit Credit Debit Credit Balance 220,000 Jan. 1 Apr. 2 June 30 13,750 shares issued for cash 453,750 673,750 Stock dividend 30,000 703,750 ACCOUNT Retained Earnings ACCOUNT NO. Balance Date Item Debit Credit | Debit Credit Jan. 1 Balance 913,000 June 30 Stock dividend 70,000 843,000 Dec. Cash dividend 105,000 738,000 Dec. Dec. 31 Net income 657,400 1,395,400 If an amount is not reported on the statement of cash flows, enter in "O" in the Amount column. Item Section of Statement of Cash Flows Added or Deducted Amount Sale of common stock Cash dividend Stock dividend