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Cash balance, December 1, 2016 is $18,600 Transactions Dec. 1 Common stock was issued to stockholders for $8,100 cash. 7 Purchased equipment for $1,800 on account. 14 Paid $20,100 cash for land. 17 Paid cash expenses: office rent, $1,500; employees' salaries, $1,500; utilities, $100. 23 Paid cash dividends of $2,300. 26 Earned service revenue for the month, $5,100, receiving cash. Cash flows from Receipt 100 Payments 1100 100 Net cash provided used by Cash flows from 2.100 20100 Net cash provided used by Cash flow from 100 2300 Net cash provided used by TICHE Net increase (decrease in tash Cash balance, December 1, 2016 Cash balance, December 31, 2016 Cash flows from Recepti Payments 1500 100 1800 Net cash provided used by Cash flows from In 310 20100 Natash provided used by Cash flows from 100 3300 Net cash provided used by Net increase (decrease in cash Cash balance, December 1, 2016 Cash balance, December 31, 2016