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 flows from Receipts Payments Net cash provided (used) by Cash flows from Net cash provided (used) By Cash flows from Cash balance, December 1, 2016 18.00 Transactions Dec. 1 The owner contributed an additional 000 to the business in exchange for capital 7 Purchased eqment for $1,800 14 Faid $20,000 cash for land 17 Paid cash expenses office rent$1.70 employees salaries $1,200 $200 23 The owner withdrew $2.300 26 Earned service revenue for the month, $4,50 Net cash provided (used) by Net increase (decrease in cash Cash balance, December 1, 2016 Cash balance, December 31, 2016