WE Reporting Stockholdere Tout tema on statement of an On the basis of the following stockholders accounts, thes, dove of the income to be reported on the statement of cash flows. There were no unpaid dividends at either the beginning or the end of the ye ACCOUNT Common Stock, SS par ACCOUNT NO Balance Date Debit Credit Debit Credit 1 an Aps Item Balance, 50.000 shares 12,500 shares issued for cash 2,000-share stock dividend 2 62,500 250,000 312,500 322,500 June 30 10,000 ACCOUNT Pald-In Capital in Excess of Par Common Stock ACCOUNT NO. Balance Date Item Debit Credit Debit Credit Jan Balance 1 2 Apr 200,000 12,500 shares issued for cash Stock dividend 200,000 400,000 407,500 June 30 7,500 ACCOUNT Retained Earnings ACCOUNT NO. Balance die Previous Next } 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, ss par ACCOUNT NO Balance Date Item Debit Credit Debit Credit Jan 1 Apr 2 Balance 50,000 shares 12,500 shares issued for cash 2,000-share stock dividend June 250,000 312,500 322,500 62,500 10.000 30 ACCOUNT Pald-In Capital in Excess of Par-Common Stock ACCOUNT NO Balance Date Item Debit Credit Debit Credit Jan 1 ADG 2 Balance 12,500 shares issued for cash Stock dividend 200,000 200,000 400,000 407,500 June 30 7,500 ACCOUNT Retained Earnings ACCOUNT NO. Balance Previous Next) Lagano ACCOUNT Paid-In Capital in Excess of Par Common Stock ACCOUNT NO Date Item Balance Jan. Debit 1 Balance Credit Debit Credit 200,000 Apr 2 June 30 12.500 shares issued for cash Stock dividend 200,000 7,500 400,000 407,500 ACCOUNT Retained Earnings ACCOUNT NO. Balance Date Item Debit Credit Debit Credit Jan 1 Balance 208,000 June 30 Stock dividend 17,500 190.500 Dec 30 Cash dividend 23,900 166,600 Dec 31 Net income 149,800 316,400 If an amount is not reported on the statement of cash flows, enter in in the Amount column Item Section of Statement of Cash Flows Added or Deducted Sale of common stock Amount Cash dividend Stock dividend Previous Next > 7,500 407,500 ACCOUNT Retained Earnings ACCOUNT NO. Balance Debit Credit Date Item Debit Credit Jan. 1 Balance June 30 Stock dividend 12.000 Dec 30 Cash dividend Financing activities section Dec 31 Net Income Investing activities section If an amount is not reported on the Not reported on statement of cash flows Item Operating activities section 208,000 190,500 166,600 316,400 Amount column Added or Deducted Sale of common stock Amount Cash dividend Stock dividend Jan 1 Balance June 30 Stock dividend 17,500 208,000 190,500 Dec 30 Cash dividend 23,900 166,600 Dec 31 Net Income 316,400 If an amount is not reported on the Amount column Item 149,800 Financing activities section Investing activities section Not reported on statement of cash flows Operating activities section Added or Deducted Amount Sale of common stock Cash dividend Stock dividend Prev ACCOUNT Pald-In Capital in Excess of Par Common Stock ACCOUNT NO Date Balance Item Debit Credit Jan. Debit 1 Balance Credit Apr. 2 12,500 shares issued for cash Stock dividend 200,000 June 30 200,000 400,000 407,500 7,500 ACCOUNT Retained Earnings ACCOUNT NO. Date Balance Item Debit Credit Debit Credit Jan. 1 Balance 208,000 June 30 Stock dividend 17,500 190,500 Dec 30 Cash dividend 23,900 166.600 Dec 31 Net Income 149,800 Added If an amount is not reported on the statement of cash flows, enter in "0" in the Amount ca Deducted Item Section of Statement of Cash Flows AC Not applicable bd Sale of common stock Amount Cash dividend Stock dividend Previc