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 Paid-In Cabital in Excess of Par-Common Stock ACCOUNT NO. ACCOUNT Retained Earnings ACCOUNT NO. If an amount is not reported on the statement of cash flows, enter in "0" in the Amount column