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 NO. ACCOUNT Common Stock, $10 par Balance Date Debit Credit Item Credit Debit Jan.1 Balance, 55,000 shares 550,000 Apr. 2 13,750 shares issued for cash 137,500 687,500 June 30 2,000-share stock dividend 20,000 707,500 ACCOUNT NO ACCOUNT Paid-In Capital in Excess of Par-Common Stock Balance Debit Date Item Credit Debit Credit Jan.1 165,000 Balance 275,000 Apr.2 13,750 shares issued for cash 440,000 June 30 Stock dividend 455,000 15,000 ACCOUNT NO ACCOUNT Retained Earnings Balance Date Debit Item Credit Debit Credit Jan Balance 457,000 June 30 35,000 422,000 Stock dividend ACCOUNT Retained Earnings ACCOUNT NO Balance Date Item Debit Credit Debit Credit Jan Balance 457,000 35,000 June 30 Stock dividend 422,000 369,400 Dec. 30 Cash dividend 52,600 329,000 Dec. 31 Net income 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 Amount Sale of common stock Cash dividend Stock dividend