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 the 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 $8,000 cash.
7	Purchased equipment for $1,700 on the account.
14	Paid $19,900 cash for land.
17	paid in expenses office rent, $1600 employees? salaries. $1,500 utilities, $200.
23	paid cash dividends of $2,400
26	Earned service revenue for the month, $4, 900, receiving cash.