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 ACCOUNT NO Balance Date Item Debit Credit Debit Credit 2016 Jan. 1 Mar. 7 June 30 Balance, 50,000 shares 12,500 shares issued for cash 2,000-share stock dividend 1,000,000 1,250,000 1,290,000 250,000 40,000 ACCOUNT Paid-In Capital in Excess of Par-Common Stock ACCOUNT NO Balance Date Item Debit Credit Debit Credit 2016 Jan. 1 Mar. 7 June 30 Balance 12,500 shares issued for cash Stock dividend 200,000 550,000 580,000 350,000 30,000