reporting stockholders equity items on statement of cash flows

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 Apr. 2 Balance, 40,000 shares 10,000 shares issued for cash 2,000-share stock dividend 200,000 250,000 50,000 June 30 10,000 260,000 ACCOUNT Paid-In Capital in Excess of Par-Common Stock ACCOUNT NO. Balance Date Debit Credit Debit Credit Jan. 1 Item Balance 10,000 shares issued for cash Stock dividend 120,000 Apr 2 June 30 250,000 130,000 7,500 257,500 ACCOUNT Retained Earnings ACCOUNT NO. Balance Check My Work