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 is $18,200 Transactions Dec. 1 Common stock was issued to stockholders for $7,900 cash. Net cash provided (used) by Net increase (decrease) in cash Cash balance, December 1, 2016 Cash balance, December 31, 2016 7 Purchased equipment for $1,900 on account. 14 Paid $19,800 cash for land. 17 Paid cash expenses: office rent, $1,400; employees' salaries, $1,300; utilities, $200. 23 Paid cash dividends of $2,400. 26 Earned service revenue for the month, $4,900, receiving cash.