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, $10 par ACCOUNT NO. Balance Date Item Debit Credit Debit Credit Jan 1 Balance, 60,000 shares 600,000 Apr. 2 15,000 shares issued for cash 150,000 750,000 June 30 2,000-share stock dividend 20,000 770,000 ACCOUNT Pald-In Capital In Excess of Par-Common Stock ACCOUNT NO Balance Date Item Debit Credit Debit Credit Jan Balance Apr 2 8N 15,000 shares issued for cash Stock dividend 315,000 15,000 240,000 555,000 570,000 June 30 ACCOUNT Retained Earnings ACCOUNT NO. Balance Date Item Debit Credit Debit Credit Jan. 1 Balance 498,000 June 30 Stock dividend 35,000 463,000 Dec 30 Cash dividend 57,300 405,700 Dec. 31 Net Income 358,600 764,300 If an amount is not reported on the statement of cash flows, enter in "oin the Amount column Item Section of Statement of Cash Flows Added or Deducted Sale of common stock Amount Cash dividend Stock dividend Item Section of Statement of Cash Flows Added or Deducted Amount Sale of common stock Cash dividend Financing activities section Investing activities section Not reported on statement of cash flows Operating activities section Stock dividend Il mount is not reported on the statement of cash flows, enter in "0in the Amount column Item Section of Statement of Cash Flows Added or Deducted Amount Sale of common stock Cash dividend Added Deducted Not applicable Stock dividend