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 $40 par ACCOUNT NO. Date Item Jan. I Balance, 120,000 shares Apr. 2 June 30 30,000 shares issued for cash 5% stock dividend Balance Debit Credit Debit Credit 4,000,000 1,200,000 300,000 6,000,000 6,300,000 ACCOUNT Paid-In Capital in Excess of Par-Common Stock Date Item Jan. 1 Balance Apr 2 30,000 shares issued for cash June 30 Stock dividend ACCOUNT NO. Balance Debit Credit Debit Credit 360,000 720,000 1,080,000 150,000 1,230,000