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 Net cash provided (used) by Net increase (decrease) in cash Cash balance, December 1, 2016 Cash balance, December 1, 2016 is $18,600 Transactions Dec. 1 Common stock was issued to stockholders for $8,100 cash. 7 Purchased equipment for $1,700 on account 14 Paid $20,000 cash for land. Cash balance, December 31, 2016 17 Paid cash expenses: office rent, $1,700; employees' salaries, $1,400; utilities, $100. 23 Paid cash dividends of $2,600. 26 Earned service revenue for the month, $5,000, receiving cash