Adjusted Trial BalanceBalance SheetDecember 31, 2016Income StatementMonth Ended December 31, 2016SMART BOOKS LEARNING SMART TOUCH LEARNINGStatement of Cash FlowsStatement of Retained EarningsUnadjusted Trial Balance correct
Adjusted Trial BalanceBalance SheetDecember 31, 2016Income StatementMonth Ended December 31, 2016SMART BOOKS LEARNING SMART TOUCH LEARNINGStatement of Cash FlowsStatement of Retained EarningsUnadjusted Trial Balance correct
Adjusted Trial BalanceBalance SheetDecember 31, 2016Income StatementMonth Ended December 31, 2016SMART BOOKS LEARNING SMART TOUCH LEARNINGStatement of Cash FlowsStatement of Retained EarningsUnadjusted Trial Balance correct
Cash flows from	financing activities investing activities operating activities correct
Receipts:
Acquisition of landCollections from customersFor rentFor salariesFor utilitiesIssuance of common stockPayment of cash dividends correct			correct
Payments:
Acquisition of landCollections from customersFor rentFor salariesFor utilitiesIssuance of common stockPayment of cash dividends correct		correct
Acquisition of landCollections from customersFor rentFor salariesFor utilitiesIssuance of common stockPayment of cash dividends correct		correct
Acquisition of landCollections from customersFor rentFor salariesFor utilitiesIssuance of common stockPayment of cash dividends correct		correct	correct
Net cash provided (used) by	financing activities investing activities operating activities correct		correct
Cash flows from	financing activities investing activities operating activities correct
Acquisition of landCollections from customersFor rentFor salariesFor utilitiesIssuance of common stockPayment of cash dividends correct		correct
Net cash provided (used) by	financing activities investing activities operating activities correct		correct
Cash flows from	financing activities investing activities operating activities correct
Acquisition of landCollections from customersFor rentFor salariesFor utilitiesIssuance of common stockPayment of cash dividends correct		correct
Acquisition of landCollections from customersFor rentFor salariesFor utilitiesIssuance of common stockPayment of cash dividends correct		correct
Net cash provided (used) by	financing activities investing activities operating activities correct		correct
Net increase (decrease) in cash			incorrect
Cash balance, December 1, 2016			incorrect
Cash balance, December 31, 2016			incorrect

A single underline below a cell represents subtotal.

A double underline below a cell represents grand total.

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