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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, $$20$ par ACCOUNT NO$.$

Balance

Date Item Debit Credit Debit Credit

Jan. $1$ Balance, $40,000$ shares $800,000$

Apr. $210,000$ shares issued for cash $200,0001,000,000$

June $302,000-$share stock dividend $40,0001,040,000$

ACCOUNT Paid$-$In Capital in Excess of Par$-$Common Stock ACCOUNT NO$.$

Balance

Date Item Debit Credit Debit Credit

Jan. $1$ Balance $160,000$

Apr. $210,000$ shares issued for cash $320,000480,000$

June $30$ Stock dividend $30,000510,000$

ACCOUNT Retained Earnings ACCOUNT NO$.$

Balance

Date Item Debit Credit Debit Credit

Jan. $1$ Balance $664,000$

June $30$ Stock dividend $70,000594,000$

Dec. $30$ Cash dividend $76,400517,600$

Dec. $31$ Net income $478,100995,700$

If an amount is not reported on the statement of cash flows, leave the amount box blank.

Item

Sale of common stock

cash dividend

stock dividend

Section of Statement of Cash Flows

sale of common stock

cash dividend

stock dividend

Added or Deducted

sale of common stock

cash dividend

stock dividend

Amount

sale of common stock

cash dividend

stock dividend

$*$I just need help on identifying the amount that is for sale of common stock and the amount that is for the cash dividend$*$