The drop down is the same for each item question then its added or deductde or not applicable for the other drop down

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 NO. ACCOUNT Common Stock, $10 par Balance credit Debit Date Credit 2014 500,000 Jan. 1 Balance, 50,000 shares Mar. 7 12,500 shares issued for cash 125,000 625,000 June 30 2,000-share stock dividend 20,000 645,000 ACCOUNT NO. ACCOUNT Paid-In Capital in Excess of Par-Common Stock Balance Date Debit Credit Debit Credit 2014 Jan. Balance 150,000 225,000 375,000 Mar. 7 2,500 shares issued for cash June 30 Stock dividend 15,000 390,000 ACCOUNT NO. ACCOUNT Retained Earnings Balance Date Credit 2014 415,000 Jan Balance Stock dividend 35,000 June 30 380,000 47,700 Dec. 30 Cash dividend 332,300 Dec. 31 Net income 298,800 631,100 If an amount is not reported on the statement of cash flows, enter in "0" in the Amount column