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 $18,900 Transactions Dec. 1 Common stock was issued to stockholders for $8,100 cash. 7 Purchased equipment for $1,900 on account 14 Paid $20,000 cash for land. 17 Paid cash expenses: office rent, $1,700 employees' salaries, $1,300; utilities, $100. Paid cash dividends of $2,400. 26 Earned service revenue for the month, $4,800, receiving cash. 23 vi se Us