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 $18,600 Transactions Dec. 1 The owner contributed an additional 58,100 cash to the business in exchange for capital 7 Purchased equipment for $1,800 on account 14 Pald 519,800 cash for land. 17 Paid cash expenses office rent, $1,700, employees salaries, $1,300, utilities, $70. 23 The owner withdrew $2,400 26 Earned service revenue for the month $5,100, receiving cash Month Ended December 31, 2016 Cash flows from operating activiti Receipts Collections from customers 5100 Payments Forrent (1700) For salanes (1300) Foru (70) 13070) Net cash provided (used) by 2030 operating att Cash flows from vestingactwo (19800) Acquisition of Land (19800) Net cash provided (used) by Westing activ Cash flows from financing active 6100 Owner corbution (2400) Owner windows 5700 Net cash provided (used) by Net increase (decrease) in cash 100D Cash balance, December 1, 2016 Cash balance, December 31, 2016