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 theyear.

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ACCOUNT Common Stock, $10 par ACCOUNT NO Balance Date tem Debit Credit Debit Credit 2008 Jan. Feb June 30 4,100-share stock dividend 1Balance, 70,000 shares 1 16,000 shares issued for cash 160,000 41,000 700,000 860,000 901,000 ACCOUNT Paid-In Capital in Excess of Par-Common Stock 2008 Jan Feb. 1 16,000 shares issued for cash June 30 Stock dividend ACCOUNT NO. 1Balance 336,000 102,500 140,000 476,000 578,500 ACCOUNT Retained Earnings ACCOUNT NO. 2008 Jan June 30 Stock dividend Dec. 1Balance 1,000,000 856,500 732,500 1,362,500 143,500 124,000 30 Cash dividend 31 Net income 630,000