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 $8,000 cash. 7 Purchased equipment for $1,800 on account. 14 Paid $20,100 cash for land. 17 Paid cash expenses: office rent, $1,400; employees' salaries, $1,300; utilities, $400. 23 Paid cash dividends of $2,300. 26 Earned service revenue for the month, $5,000, receiving cash. Cash flows from Receipts: Payments: