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 Item January 1 April 2 Balance, 45,000 shares 11,250 shares issued for cash June 30 2,000-share stock dividend ACCOUNT NO. Balance Balance Debit Credit Debit Credit 450,000 112,500 562,500 20,000 582,500 ACCOUNT Paid-In Capital in Excess of Par-Common Stockr ACCOUNT NO. Date Item January 1 Balance April 2 11,250 shares issued for cash June 30 Stock dividend ACCOUNT Retained Earnings Debit Credit Balance Balance Debit Credit 90,000 225,000 315,000 15,000 330,000 ACCOUNT NO. Date Item Debit Credit Balance Debit Balance Credit January 1 Balance 374,000