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 $18,100
Transactions
Dec.	1	Common stock was issued to stockholders for $8,000 cash.
	7	Purchased equipment for $1,900 on account.
	14	Paid $20,000 cash for land.
	17	Paid cash expenses: office rent, $1,500; employees' salaries, $1,300; utilities, $300.
	23	Paid cash dividends of $2,500.
	26	Earned service revenue for the month, $4,800, receiving cash.