Prepare the St 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 flows from Receipts: Payments: Not cash provided (used) by Cash flows from Cash balance, December 1, 2016 is $18,800 Transactions Det 1 The owner contributed an additional $8,100 cash to the business in exchange for capital 7 Purchased equipment for $1,900 on account. 14 Paid $19.900 cash for land. 17 Paid cash expenses: office rent, $1,400, employees salaries, $1,400; utilities, $200, 23 The owner withdrew $2,500. 26 Earned service revenue for the month, $5,100, receiving cash. SMART TOUCH LEARNING Statement of Cash Flows Month Ended December 31, 2016 26 Earned service revenue for the month, $5,100, receiving cash. Cash flows from Receipts: SMART TOUCH LEARNING Statement of Cash Flows Month Ended December 31, 2016 Payments: Nec cash provided (used) by Cash flows from Net cash provided (used) by Cash flows from Not cash provided (used) by Nes increase decrease) in cash Cash balance, December 1, 2016 Cash balance, December 31, 2016