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 balantes. Enter decreases in cash with a minus sign or parentheses. Cash balance, December 1, 2016 is $18,500 Transactions Dec The owner contributed an additional $8,100 cash to the business in exchange for capital 7 Purchased equipment for $1,800 on account. 14 Paid $19,800 cash for land. 17 Paid cash expenses: office rent, $1,700; employees' salaries, $1,500; utilities, $100. 23 The owner withdrew $2,300. 26 Earned service revenue for the month, $5,000, receng cash 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