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 $18.300 Transactions Dec 1 Common stock was issued to stockholders for $7,900 cash 7 Purchased equipment for $1,700 on account. 14 Paid $19,900 cash for land 17 Paid cash expenses: office rent. $1,700 employees' salaries, $1,300 utilities, $200. 23 Paid cash dividends of $2,400 20 Eamed service revenue for the month, $4,900, receiving cash.