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, $20 par HET' ACCOUNT NO. Balance Date Item Debit Credit Debit Credit Jan. Balance, 45,000 shares 900,000 Apr 2 11,250 shares issued for cash 225,000 1,125,000 June 30 2,000-share stock dividend 40,000 1,165,000 ACCOUNT Paid-In Capital in Excess of Par Common Stock ACCOUNT NO. Balance Item Debit Credit Date Debit Credit Balance 90,000 Jan. 1 315,000 405,000 Apr. 2 11,250 shares issued for cash 30,000 435,000 June 30 Stock dividend ACCOUNT Retained Earnings ACCOUNT NO. Balance Date Debit Credit Debit Credit Item 747,000 Balance Jan. 1 677,000 Stock dividend 70,000 June 30 591,100 Cash dividend 85,900 Dec. 30 1,128,900 537,800 Net income Dec. 31 If an amount is not reported on the statement of cash flows, enter in "0" in the Amount column. Added or Deducted Section of Statement of Cash Flows Item Financing activities section Financing activities section Added Sale of common stock Deducted V Cash dividend Not applicable Not reported on statement of cash flows Stock dividend in the Amount column. lows Added or Deducted Amount Added Deducted Not applicable flows tni affect cash? Is cash