i need help please with these last two questions

BC Brov X F Nari X r. Sun Hulu x M Mcc x Cha X G the X D (533 X BC Brow X Cour X *CHA X One X B Disc X Col C A act.pearsoncmg.com/activity/8/4/2 Apps dri Any English Churc (10) YouTube Muscular dystrop YouTube My Drive - Google... Gspanish to english... M Gmail New Tab aw Naruto Shippuden. Activity 4.b - Prepare a Statement of Cash Flows Prepare the Statement of Cash Flows for Smart Touch Learning for the month ended December 31, 2016 from the provided information. Within each section of the statement, use the drop-down menus to enter the accounts. Then enter the account balances and calculate ending balances. Enter decreases in cash with a minus sign or parentheses. Cash balance, December 1, 2016 is $18,100 Transactions Dec. 1 The owner contributed an additional $7,800 cash to the business in exchange for capital. 7 Purchased equipment for $1,800 on account. 14 Paid $20,000 cash for land. 17 Paid cash expenses: office rent, $1,400; employees' salaries, $1,200; utilities, $300. 23 The owner withdrew $2,500. 26 Earned service revenue for the month, $4,800, receiving cash. SMART TOUCH LEARNING Statement of Cash Flows . Month Ended December 31, 2016Month Ended December 31, 2016 V Cash flows from operating activities Receipts: Collections from customers .V 4800 Payments: For salaries. -1200 For rent -1400 For utilities -300 -2900 Net cash provided (used) by operating activities 1900 Cash flows from investing activities Acquisition of Land V -20000 Net cash provided (used) by investing activities -20,000 Cash flows from financing activities Owner contribution 7800 Owner withdrawal -2500 5,300 Net cash provided (used) by financing activities Net increase (decrease) in cash 18,100 Cash balance, December 1, 2016 23,400 Cash balance, December 31, 2016 MacBook Pro