6C. Part 3. Proprietary Fund Financial Statements Required: Prepare, in good form, for the proprietary funds accounted for in Parts 1 and 2, the following: (1) A Statement of Revenues, Expenses, and Changes in Fund Net Assets for the Year Ended December 31, 2015. (2) A Statement of Net Assets, as of December 31, 2015. (3) A Statement of Cash Flows for the Year Ended December 31, 2015. Include restricted assets as a part of cash and cash equivalents for this statement. (Assume any materials and labor attributable to construction in process were paid by year end). Business-Type Activities Enterprise Funds Water and Sewer Governmental Activities Internal Service Funds Operating Revenues Charges for Services Total Current Assets - - Operating Expenses Cost of Sales and Services Selling Administration Depreciation Total Operating Expenses - - Operting Income - - Nonoperating Expenses Interest Expense - Change in Net Position - - Net Position, January 1 Net Position, December 31 $- $- Business-Type Activities Enterprise Funds Water and Sewer Governmental Activities Internal Service Funds Cash Flows from Operating Activities Cash Received from Customers and Departments Cash Paid to Suppliers and Employees Net Cash Provided by Operating Activities - - Cash Flows from Capital Related Financing Activities Acquisition of Capital Assets Interest Paid on Long-term Debt Partial Repayment of Advance from Enterprise Fund Net Cash Used in Capital Related Financing Activities - - Cash Flows from Investing Activities Partial Receipt of Advance to Internal Service Fund Net Cash Provided from Investing Activities - - Net Increase (Decrease) in Cash - - Cash and Restricted Cash, January 1 Cash and Restricted Cash, December 31 $- $- Reconciliation of Operating Income to Net Cash Provided by Operating Activities Operating Income Adjustments to Reconcile Operating Income to Net Cash Provided by Operating Actitities Depreciation (Increase) Decrease in Customer Accounts Receivable (Increase)Decrease in Interfund Receivables (Increase) Decrease in Inventories Increase (Decrease) in Accounts Payable Increase (Decrease) in Payroll Taxes Payable Increase (Decrease) in Interfund Liabilities Net Cash Provided by Operating Activities $- $- Non-cash investing, capital, and financing activities: 0 0