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 Date January 1 April 2 June 30 Date January 1 April 2 June 30 Item Balance, 40,000 shares 10,000 shares issued for cash 2,000-share stock dividend ACCOUNT Pald-In Capital in Excess of Par-Common Stockr Date Balance Item 10,000 shares issued for cash Stock dividend ACCOUNT Retained Earnings Item ACCOUNT NO. Balance Debit Credit Debit Debit 50,000 10,000 Debit Credit 180,000 7,500 ACCOUNT NO. Credit ACCOUNT NO. Balance Debit Balance Credit Balance Debit 200,000 250,000 260,000 Balance Credit 160,000 340,000 347,500 Balance Credit

Reporting stockholders' equiry items an etatr beginning or the end of the ywat. If an amount is not reported on the statement of cash flows, enter in 0 in the Amount colum