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. Balance Date 2016 Jan. Balance, 120,000 shares Apr. 2 30,000 shares issued for cash June 304,400-share stock dividend Debit Credit Debit Item Credit 4,800,000 6,000,000 6,176,000 1,200,000 176,000 ACCOUNT Paid-In Capital in Excess of Par-Common Stock ACCOUNT NO. Balance Credit Item Debit Credit Debit Date 2016 Balance 360,000 1,080,000 1,194,400 Apr. 2 30,000 shares issued for cash 720,000 une 30 Stock dividend 114,400