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 ACCOUNT NO. Balance Date Item Debit Credit Debit Credit Jan. 1 Balance, 45,000 shares 225,000 Apr. 2 11,250 shares issued for cash 56,250 281,250 June 30 2,000-share stock dividend 10,000 291,250 ACCOUNT Paid-In Capital in Excess of Par-Common Stock ACCOUNT NO. Balance Date Item Debit Credit Debit Credit Jan. 1 Balance 90,000 Apr. 2 11,250 shares issued for cash 157,500 247,500 June 30 Stock dividend 7,500 255,000 ACCOUNT Retained Earnings ACCOUNT NO. Balance Date Item Debit Credit Debit Credit Jan. 1 Balance 187,000 June 30 Stock dividend 169,500 17,500 21,500 Dec. 30 Cash dividend 148,000 Dec. 31 Net income 134,600 282,600 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 Cash dividend Stock dividend