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 $18,500
Transactions
Dec.	1	Common stock was issued to stockholders for $7,900 cash.
	7	Purchased equipment for $1,800 on account.
	14	Paid $20,100 cash for land.
	17	Paid cash expenses: office rent, $1,600; employees' salaries, $1,400; utilities, $400.
	23	Paid cash dividends of $2,500.
	26	Earned service revenue for the month, $5,100, receiving cash.

Adjusted Trial BalanceBalance SheetDecember 31, 2016Income StatementMonth Ended December 31, 2016SMART BOOKS LEARNINGSMART TOUCH LEARNINGStatement of Cash FlowsStatement of Retained EarningsUnadjusted Trial Balance
Adjusted Trial BalanceBalance SheetDecember 31, 2016Income StatementMonth Ended December 31, 2016SMART BOOKS LEARNINGSMART TOUCH LEARNINGStatement of Cash FlowsStatement of Retained EarningsUnadjusted Trial Balance
Adjusted Trial BalanceBalance SheetDecember 31, 2016Income StatementMonth Ended December 31, 2016SMART BOOKS LEARNINGSMART TOUCH LEARNINGStatement of Cash FlowsStatement of Retained EarningsUnadjusted Trial Balance
Cash flows from	financing activitiesinvesting activitiesoperating activities
Receipts:
Acquisition of landCollections from customersFor rentFor salariesFor utilitiesIssuance of common stockPayment of cash dividends
Payments:
Acquisition of landCollections from customersFor rentFor salariesFor utilitiesIssuance of common stockPayment of cash dividends
Acquisition of landCollections from customersFor rentFor salariesFor utilitiesIssuance of common stockPayment of cash dividends
Acquisition of landCollections from customersFor rentFor salariesFor utilitiesIssuance of common stockPayment of cash dividends
Net cash provided (used) by	financing activitiesinvesting activitiesoperating activities
Cash flows from	financing activitiesinvesting activitiesoperating activities
Acquisition of landCollections from customersFor rentFor salariesFor utilitiesIssuance of common stockPayment of cash dividends
Net cash provided (used) by	financing activitiesinvesting activitiesoperating activities
Cash flows from	financing activitiesinvesting activitiesoperating activities
Acquisition of landCollections from customersFor rentFor salariesFor utilitiesIssuance of common stockPayment of cash dividends
Acquisition of landCollections from customersFor rentFor salariesFor utilitiesIssuance of common stockPayment of cash dividends
Net cash provided (used) by	financing activitiesinvesting activitiesoperating activities
Net increase (decrease) in cash
Cash balance, December 1, 2016
Cash balance, December 31, 2016