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.

The smelting department of kiner company has the following production and cost data for november. production: beginning work in process 3,700 units that are 100% complete as to materials and 23% complete as to conversion costs; units transferred out 10,500 units; and ending work in process 8,100 units that are 100% complete as to materials and 41% complete as to conversion costs. compute the equivalent units of production for (a) materials and (b) conversion costs for the month of november.