$2.$ The Village of Parry reported the following for its Print Shop Fund for the year ended April $30,2020.$

VILLAGE OF PARRY$$PRINT SHOP FUND

Statement of Revenues, Expenses, and Changes in Net Position

For the Year Ended April $30,2020$

Operating revenues:

Charges for services $$1,154,000$

Operating expenses:

Salaries and benefits $$516,000$

Depreciation $312,600$

Supplies used $210,800$

Utilities $75,100$

Total operating expenses $1,114,500$

Income from operations $39,500$

Nonoperating income $($expenses$)$:

Interest revenue $4,900$

Interest expense $(6,400)$

Total nonoperating expenses $(1,500)$

Income before transfers $38,000$

Transfers in $226,000$

Changes in net position $264,000$

Net position$$beginning $1,132,000$

Net position$$ending $$1,396,000$

The Print Shop Fund records also revealed the following:

$1.$ Contribution from General Fund for working capital needs $$106,000$

$2.$ Contribution from General Fund for purchase of equipment $120,000$

$3.$ Loan $($interest$-$free$)$ from Water Utility Fund for purchase of equipment $313,000$

$4.$ Purchase of equipment $(512,000)$

$5.$ Purchase of one$-$year investments $(62,000)$

$6.$ Paid off a bank loan outstanding at May $1,2019(77,700)$

The loan was for short$-$term operating purposes and was the only

interest$-$bearing debt outstanding

$7.$ Signed a capital lease on April $30,2020$ $$59,500$

The following balances were observed in current asset and current liability accounts. $()$ denote credit balances:

$5/1/20194/30/2020$

Cash $$266,100$ $$481,200$

Accrued interest receivable $3001,600$

Due from other funds $40,00066,000$

Supplies $00$

Accrued salaries and benefits $(35,000)(45,000)$

Utility bills payable $(7,000)(18,000)$

Accounts payable $($for supplies only$)(52,500)(47,000)$

Accrued interest payable $(11,000)0$

Bank loan payable $(77,700)0$

Prepare a Statement of Cash Flows for the Village of Parry Print Shop Fund for the year ended April $30,2020.$ Include the reconciliation of operating income to net cash provided by operating activities. $($Amounts to be deducted should be indicated by a minus sign.$)$