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 2016 Jan.1 Balance, 35,000 shares Mar. 7 8,750 shares issued for cash une 301,000-share stock dividend Item Debit Credit Debit Credit 700,000 875,000 895,000 175,000 20,000 ACCOUNT Paid-In Capital in Excess of Par Common Stock ACCOUNT NO. Balance Date Item Debit Credit Debit Credit 2016 Jan. 1 Balance Mar. 7 8,750 shares issued for cash June 30 Stock dividend 140,000 420,000 435,000 280,000 15,000