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, $15 par Date Item Jan. 1 Balance, 40,000 shares Apr. 2 June 30 10,000 shares issued for cash 2,000-share stock dividend ACCOUNT NO. Balance Debit Credit Debit Credit 600,000 150,000 750,000 30,000 780,000 ACCOUNT Paid-In Capital in Excess of Par-Common Stock Date Item Jan. 1 Balance Apr. June 30 2 10,000 shares issued for cashi Stock dividend ACCOUNT NO. Balance Debit Credit Debit Credit 160,000 240,000 400,000 22,500 422,500 ACCOUNT Retained Earnings ACCOUNT NO. Balance Date Item Debit Credit Debit Jan. 1 Balance June 30 Stock dividend Dec. 30 Cash dividend 52,500 57,300 Dec. 31 Net income 358,600 If an amount is not reported on the statement of cash flows, enter in "0" in the Amount column. Item Sale of common stock Cash dividend Stock dividend Section of Statement of Cash Flows Credit 498,000 445,500 388,200 746,800 Added or Deducted Amount