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 $$18,800$ Transactions Dec. $1$ Common stock was issued to stockholders for $$7,800$ cash. $7$ Purchased equipment for $$1,800$ on account. $14$ Paid $$19,900$ cash for land. $17$ Paid cash expenses: office rent, $$1,500$; employees' salaries, $$1,300$; utilities, $$200.23$ Paid cash dividends of $$2,400.26$ Earned service revenue for the month, $$4,800,$ receiving cash.