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 Apr. 2 June 30 Balance, 55,000 shares 13,750 shares issued for cash 2,000-share stock dividend 137,500 20,000 550,000 687,500 707,500 ACCOUNT Paid-In Capital in Excess of Par-Common Stock ACCOUNT NO. Balance Item Date Debit Credit Debit Credit 165,000 2 Apr. June Balance 13,750 shares issued for cash Stock dividend 302,500 15,000 467,500 452,500 30 ACCOUNT Retained Earnings ACCOUNT NO. Balance Date Item Debit Credit Debit Credit Jan. Balance 457,000 June 30 Stock dividend 35,000 422,000 Dec 30 Cash dividend 52,600 369,400 Dec 31 Net income 329,000 698,400 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 Sale of common stock Amount Cash dividend Stock dividend