Find the Net Increase (decrease) in cash and cash balance, December 1, 2016.

SMART TOUCH LEARNING Statement of Cash Flows Month Ended December 31, 2016 Cash flows from operating activities Receipts: Collections from customers Payments: For rent For salaries For utilities Net cash provided (used) by Cash flows from Acquisition of land Net cash provided (used) by Cash flows from Issuance of common stock Payment of cash dividends Net cash provided (used) by Net increase (decrease) in cash Cash balance, December 1, 2016 Cash balance, December 31, 2016 1400 \begin{tabular}{|r|} \hline-19800 \\ \hline \end{tabular} financing activities financing activities