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. 1 175,000 Balance, 35,000 shares 8,750 shares issued for cash 1,000-share stock dividend Apr. 2 June 30 43,750 218,750 223,750 5,000 ACCOUNT Pald-In Capital in Excess of Par-Common Stock ACCOUNT NO. Balance Date Item Debit Credit Debit Credit Jan. 1 Balance 140,000 253,750 113,750 Apr. 2 June 30 8,750 shares issued for cash Stock dividend 3,800 257,550 ACCOUNT Retained Earnings ACCOUNT NO. Balance Credit Date Item Debit Credit Debit Jan. 1 Balance 145,000 June 30 Stack dividend 8,800 136,200 Dec. 30 Cash dividend 16,700 119,500 Dec. 31 Net income 104,400 223,900 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