Prepare the Statement of Cash Flows for Smart Touch Learning month ended December 31, 2016 from the provided informatio Within each section of the statement, use the drop-down menu enter the accounts. Then enter the account balances and calcul ending balances. Enter decreases in cash with a minus sign or parentheses. Cash balance, December 1, 2016 is $18,200 Transactions Dec. 1 Common stock was issued to stockholders for $8,100 cash. 7 Purchased equipment for $1,800 on account. 14 Paid $19,800 cash for land. Transactions Dec 1 Common stock was issued to stockholders for $8 aash. 7 Purchased equipment for $1,800 on account. 14 Paid $19,800 cash for land. 17 Paid cash expenses: office rent, $1,500; employees' salaries, $1,4 23 Paid cash dividends of $2,500. 26 Earned service revenue for the month, $4,800, receiving cash. > Cash flows from Receipts: Payments: Dec. 1 Common stock was issued to stockholders for $8,100 cash. 7 Purchased equipment for $1,800 on account 14 Paid $19,800 cash for land. 17 Paid cash expenses: office rent, $1,500; employees' salaries, $1,400; utilities, $200. 23 Paid cash dividends of $2,500, 26 Earned service revenue for the month, $4,800, receiving cash. Receipts: 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