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 $18,000 Transactions Dec. 1 Common stock was is5ued 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, 51,700; employees' salaries, 51,500; utilities, 5300. 23 Paid cash dividends of $2,300. 26 Earned service revenue for the month, 55,100, receiving cash. Cash flows from Receipts: Poyments: Net cash provided (used) by Cash flows from Net cash provided (used) by Cash flows from Net cash provided (used) by Net increase (decrease) in cash. Cash balance, December 1, 2016 Cash balance, December 31,2016