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 ACCOUNT NO. . Balance Date Item Debit Credit Debit Credit Jan. 1 600,000 Balance, 40,000 shares , 10,000 shares issued for cash 2,000-share stock dividend 150,000 . 2 2 June 30 750,000 30,000 780,000 ACCOUNT Paid-In Capital in Excess of Par-Common Stock - ACCOUNT NO. Balance Date Item Debit Credit Debit Credit Jan. 1 Balance 160,000 10,000 shares issued for cash 290,000 450,000 Apr. 2 June 30 Stock dividend 22,500 472,500 ACCOUNT Retained Earnings ACCOUNT NO. Balance Date Item Debit Credit Debit Credit Jan. 1 Balance 498,000 June 30 Stock dividend 52,500 445,500 Dec. 30 Cash dividend 57,300 388,200 Dec. 31 Net income 358,600 746,800 If an amount is not reported on the statement of cash flows, enter in "O" in the Amount column Item Section of Statement of Cash Flows Added or Deducted Amount Sale of common stock ol Cash dividend Stock dividend