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, $15 par ACCOUNT NO. Balance Date Item Debit Credit Debit Credit Jan. 1 900,000 Balance, 60,000 shares Apr. 2 225,000 1,125,000 15,000 shares issued for cash June 30 30,000 1,155,000 2,000-share stock dividend ACCOUNT NO. ACCOUNT Paid-In Capital in Excess of Par- Common Stock Balance Date Item Debit Credit Debit Credit Jan. 1 Balance 240,000 Apr. 2 360,000 600,000 15,000 shares issued for cash June 30 Stock dividend 22,500 622,500 ACCOUNT Retained Earnings ACCOUNT NO. Balance Date Item Debit Credit Debit Credit Jan. 1 Balance 747,000 June 30 Stock dividend 52,500 694,500 Dec. 30 Cash dividend 85,900 608,600 Dec.31 Net income 537,800 1,146,400 If an amount is not reported on the statement of cash flows, enter in "0" in the Amount column. Item Section of Statement of Cash Flows Added or Deducted Amount Sale of common stock Financing activities section Added Cash dividend Financing activities section Deducted Stock dividend Not reported on statement of cash flows Not applicable $