I only need the last two can you include how to solve them?

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 $18,800 Transactions Dec. 1 Common stock was issued to stockholders for $8,100 cash. 7 Purchased equipment for $1,900 on account. 14 Paid $20,100 cash for land. 17 Paid cash expenses: office rent, $1,400; employees' salaries, $1,200; utilities, $400. 23 Paid cash dividends of $2,500. 26 Earned service revenue for the month, $4,900, receiving cash. Cash flows from operating activities Receipts: Collections from customers 4,900 Payments: For rent -1,400 For salaries -1,200 For utilities -400 -3,000 Net cash provided (used) by operating activities 1,900 Cash flows from investing activities Acquisition of land -20,100 Net cash provided (used) by investing activities -20,100 Cash flows from financing activities Issuance of common stock 8,100 Payment of cash dividends -2,500 Net cash provided (used) by financing activities 5,600 Net increase (decrease) in cash -12,600 Cash balance, December 1, 2016 18,200 Cash balance, December 31, 2016 5,700