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 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 200,000 50,000 250,000 10,000 260,000 ACCOUNT Paid-In Capital in Excess of Par-Common Stock Date Item Jan. 1 Balance Apr. 2 10,000 shares issued for cashi June 30 Stock dividend ACCOUNT NO. Balance Debit Credit Debit Credit 120,000 150,000 270,000 7,500 277,500