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, $5 par

ACCOUNT NO.

Balance

Date

Item

Debit

Credit

Debit

Credit

Jan.

1

Balance, 45,000 shares

225,000

Apr.

2

11,250 shares issued for cash

56,250

281,250

June

30

2,000-share stock dividend

10,000

291,250

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

ACCOUNT NO.

Balance

Date

Item

Debit

Credit

Debit

Credit

Jan.

1

Balance

180,000

Apr.

2

11,250 shares issued for cash

168,750

348,750

June

30

Stock dividend

7,500

356,250

ACCOUNT Retained Earnings

ACCOUNT NO.

Balance

Date

Item

Debit

Credit

Debit

Credit

Jan.

1

Balance

187,000

June

30

Stock dividend

17,500

169,500

Dec.

30

Cash dividend

21,500

148,000

Dec.

31

Net income

134,600

282,600

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			$
Cash dividend			$
Stock dividend			$