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 Debit Date Jan. 1 Apr.2 June 30 Item Credit Debit Balance, 120,000 shares 30,000 shares issued for cash 4,400-share stock dividend 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 NC Balance Date Jan.1 Apr.2 June 30 Item Debit Credit Debit Credit Balance 30,000 shares issued for cash Stock dividend 360,000 720,000 114,400 1,080,000 1,194,400