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, $5 par ACCOUNT NO Balance Date Jan. 1 Apr.2 June 30 Item Debit Credit Debit Balance, 35,000 shares 8,750 shares issued for cash 1,000-share stock dividend Credit 175,000 218,750 223,750 43,750 5,000 ACCOUNT Paid-In Capital in Excess of Par-Common Stock ACCOUNT NO Balance Date Item Debit Credit Debit Credit 140,000 271,250 275,050 Jan. 1 Balance 8,750 shares issued for cash Stock dividend 131,250 June 30 3,800 ACCOUNT Retained Earnings ACCOUNT NO Balance Date Item Debit Credit Debit Balance Stock dividend Cash dividend Net income Credit 145,000 136,200 119,500 223,900 Jan June 30 Dec. 30 Dec.31 8,800 16,700 104,400 If an amount is not reported on the statement of cash flows, enter in "O" in the Amount column Item Sale of common stock Cash dividend Stock dividend Section of Statement of Cash Flows Added or Deducted Amount