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 $18,100 Transactions Dec. 1 The owner contributed an additional $8,000 cash to the business in exchange for capital. 7 Purchased equipment for $1,700 on account. 14 Paid $19,800 cash for land. 17 23 23 Paid cash expenses: office rent, $1,500; employees' salaries, $1,300; utilities, $100. The owner withdrew $2,300. 26 Earned service revenue for the month, $5,000, receiving cash.