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 fram Receipes Cash balance, December 1, 2016 is $18.2001 Transactions Dec. 1 Common stock was issued to stockholders for $7,800 ca 7 Purchased equipment for $1,800 on acs 14 Paid $13,800 cash for land 17 Faid cash expenses: office at $1,400 employees salaries $1,400 $500 23 Paid cash dividends of $2.300 26 Earned service revenue for the month, $4500