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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 $1,158,000 Operating expenses : Salaries and benefits $520,000 Depreciation 315,000 Supplies used 213,200 Utilities 75,700 Total operating expenses 1,123,900 Income from operations 34,100 Nonoperating income (expenses): Interest revenue 4,700 Interest expense (6,600) Total nonoperating expenses (1,900) Income before transfers 32,200 Transfers in 239,000 Changes in net position 271,200 Net position-beginning 1,134,000 Net position-ending $1,405,200 The Print Shop Fund records also revealed the following: 1. Contribution from General Pund for working capital nenda 2. Contribution from General Pund for purchase of equipment 3. Loan (interest-free) from Water Utility Fund for purchase of equipment 4. Purchase of equipment 5. Purchase of one-year investments 6. Paid oft a bank loan outstanding at May 1, 2019 The loan was for whort-term operating purposes and was the only Interest-bearing debt outstanding 17. Signed a capital lease on April 30, 2020 $ 115,000 124,000 315,000 (514,000) (64,000) (77.900) $ 60,900 The following balances were observed in current asset and current liability accounts. ()denote credit balances: Cash Accrued interest receivable Due from other funds Supplies Accrued salaries and benefits Utility bill payable Accounts payable (for supplies only) Accrued interest payable Bank loan payable -5/1/2019 5291,500 300 40,000 0 (37,000) (7.400) (55,500) (12,600) (77,900) 4/30/2020 $512,800 1,800 68,000 0 (47,000) (20,000) (51,000) 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.) VILLAGE OF PARRY - PRINT SHOP FUND Statement of Cash Flows For the Yoar Ended April 30, 2020 Cash Flows from Operating Activities: 0 Cash Flows from Noncapital Financing Activities: Cash Flows from Capital and Related Financing Activities Cash Flows from Investing Activities: 0 Cash Flows from Investing Activities: 0 Cash and Cash Equivalents, May 1, 2019 Cash and Cash Equivalents, April 30, 2020 $ 0 Reconciliation of Operating Income to Net Cash Provided by Operating Activities: Adjustments: $ 0 Noncash Investing, Capital Related Financing and Noncapital Related Financing Activities