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 parACCOUNT NO.

Balance

DateItemDebitCreditDebitCredit

Jan.1 Balance, 45,000 shares 450,000

Apr.2 11,250 shares issued for cash 112,500 562,500

June30 2,000-share stock dividend 20,000 582,500

ACCOUNT Paid-In Capital in Excess of Par-Common StockACCOUNT NO.

Balance

DateItemDebitCreditDebitCredit

Jan.1 Balance 90,000

Apr.2 11,250 shares issued for cash 258,750 348,750

June30 Stock dividend 15,000 363,750

ACCOUNT Retained EarningsACCOUNT NO.

Balance

DateItemDebitCreditDebitCredit

Jan.1 Balance 374,000

June30 Stock dividend35,000 339,000

Dec.30 Cash dividend43,000 296,000

Dec.31 Net income 269,300 565,300

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

ItemSection of Statement of Cash FlowsAdded or DeductedAmount

Sale of common stock $

Cash dividend $

Stock dividend $