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.

If an amount is not reported on the statement of cash flows, enter in "0" in the Amount column. If not added neither deducted, enter "non-applicable"

ACCOUNT Common Stock, $20 par

ACCOUNT NO.

Balance

Date

Item

Debit

Credit

Debit

Credit

Jan.

1

Balance, 35,000 shares

700,000

Apr.

2

8,750 shares issued for cash

175,000

875,000

June

30

1,000-share stock dividend

20,000

895,000

ACCOUNT Paid-In Capital in Excess of Par-Common Stock

ACCOUNT NO.

Balance

Date

Item

Debit

Credit

Debit

Credit

Jan.

1

Balance

140,000

Apr.

2

8,750 shares issued for cash

297,500

437,500

June

30

Stock dividend

15,000

452,500

ACCOUNT Retained Earnings

ACCOUNT NO.

Balance

Date

Item

Debit

Credit

Debit

Credit

Jan.

1

Balance

581,000

June

30

Stock dividend

35,000

546,000

Dec.

30

Cash dividend

66,800

479,200

Dec.

31

Net income

418,300

897,500

| 22.000 June Stock dividend 546,000 Financing activities section Dec. 30 Cash dividend 479,200 Investing activities section Net income 897,500 If an amount is not reported on the Notre on thel Not reported on statement of cash flows TIows Amount column. Operating activities section Item Added or Deducted Dec. Amount Sale of common stock 4 Cash dividend " Stock dividend