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 1,2016s $18.200 Dec. Common stock was issued to stockholders for $8,100 cash 7Purchased equpment for $2,000 on accoun 4 Paid 519.800 cash for land Ped c espesesoffc 1,300elnes $1,400 ies 100 3Paof eh dends of $.50 Cash flows from Receipts Payments: Net cash provided (used) by Cash flows from Net cash provided (used) by Cesh flows from Net cash provided (used) by Net increase (decrease) in cash Cash balance, December 1,2016 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 31, 2016