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 516,000 Transactions Dec 1 Common stock was issued to stockholders for 58,100 cash 7 Purchased equipment for $1,800 on account 14 Paid 519,800 cash for land 12 Pald cash expenses officerent, 1.600 employees salaries, 51.500, 5200 23 Pad cash dividends of 52.400 25 Earned service revenue for the month $5,000, receiving cash Cash flows from Receipts Cash flows from Receipts: Payments 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