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 par Date Jan. 1 Apr. 2 June 30 Date Jan. Apr. 2 June 30 ACCOUNT Paid-In Capital in Excess of Par-Common Stock Date Jan. 1 ACCOUNT Retained Earnings June Dec. 1 30 30 Dec. 31 Balance, 35,000 shares 8,750 shares issued for cash 1,000-share stock dividend Item Balance 8,750 shares issued for cash Stock dividend Item Balance Stock dividend Cash dividend Net income Item Debit Debit 17,500 33,500 Debit Credit 87,500 10,000 Credit 183,750 7,500 Credit 209,500 ACCOUNT NO. Debit Balance Debit Credit Debit 350,000 437,500 447,500 ACCOUNT NO. Balance Credit 70,000 253,750 261,250 ACCOUNT NO. Balance Credit 291,000 273,500 240,000 449,500

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