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 flows from Receipts: Payments: Net cash provided by Cash flows from Net cash provided by Cash flows from Cash balance, December 1, 2016 is $18,300 Transactions Dec 1 The owner contributed an additional $8,000 cash to the business in exchange for capital. 7 Purchased equipment for $2,000 on account 14 Paid $20,100 for land 17 Paid cash expense officerent, $1,700; employees' salaries, $1,500, utilities,$100. 23 The owner withdrew $2,500. 26 Earned service revenue for the month, $5,000, receiving canh Net cash provid Net increase (decrease in cash Cash balance, December 1, 2016 Cash balance, December 31, 2016