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 common stock was issued to stockholders for $7,900 cash.
7 purchased equipment for $1,900 on account.
14 paid $19,800 cash for land.
17 paid cash expenses: office rent, $1,600; employees' salaries, $1,400; utilities, $70.
23 paid cash dividends of $2,500.
26 earned service revenue for the month, $4,900, receiving cash.

Ending cash balance $6,030

Explanation:

The preparation of the Cash Flows Statement is presented below:

Cash flow from Operating Activities

Add: Service revenue earned        $4,900

Less: Office Rent                           -$1,600

Less: Employees salaries             -$1,400

Less: Utilities                                 -$70

Net cash flow provided by Operating Activities $1,830

Cash flow from Investing Activities

Less: Purchase of land $19,800

Net cash used by Investing Activities -$19,800

Cash flow from Financing Activities

Add: Issuance of common stock $7,900

Less: Dividend paid                      -$2,500

Net cash flow provided by Financing Activities $5,400

Net increase or decrease in cash would be

Net cash flow provided by Operating Activities $1,830 (A)

Net cash used by Investing Activities -$19,800 (B)

Net cash flow provided by Financing Activities $5,400 (C)

Decrease in cash -$12,570   (A + B + C)

Add: Beginning cash balance   $18,600

Ending cash balance $6,030

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