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

ACCOUNT NO.

Balance

Date

Item

Debit

Credit

Debit

Credit

Jan.

1

Balance, 50,000 shares

500,000

Apr.

2

12,500 shares issued for cash

125,000

625,000

June

30

2,000-share stock dividend

20,000

645,000

ACCOUNT Paid-In Capital in Excess of Par-Common Stock

ACCOUNT NO.

Balance

Date

Item

Debit

Credit

Debit

Credit

Jan.

1

Balance

150,000

Apr.

2

12,500 shares issued for cash

300,000

450,000

June

30

Stock dividend

15,000

465,000

ACCOUNT Retained Earnings

ACCOUNT NO.

Balance

Date

Item

Debit

Credit

Debit

Credit

Jan.

1

Balance

415,000

June

30

Stock dividend

35,000

380,000

Dec.

30

Cash dividend

47,700

332,300

Dec.

31

Net income

298,800

631,100

If an amount is not reported on the statement of cash flows, enter in "0" in the Amount column.

Item	Section of Statement of Cash Flows	Added or Deducted	Amount
Sale of common stock			$
Cash dividend			$
Stock dividend