Allen University Preclosing Trial Balance, for the year ending June 30, 2020, Statement of Cash Flows

The following is the preclosing trial balance for Allen University as of June 30,2020 . Additional information relate Additional Information Net assets released from donor restrictions totaled $437,600. The gain resulting from sale of investments was unrestricted. Thirty percent of the unrealized gain is related to net assets restricted for programs, with the remainder related to net assets without donor restrictions. Additional information is as follows: - The balance in cash and cash equivalents as of July 1, 2019, was $638,870. - Tuition and Fees Recelvable increased by $11,020. - Pledges Recelvable decreased by $1,690. - Allowance for Doubtful Accounts was increased by $830 (the bad debt was netted against Tuition and Fees). - Accounts Payable decreased by $3,140. - Accrued Liabilities decreased by $1,220. - Unearned Revenue increased by $6,760. - Depreciation Expense was $32,770. - Cash of $113,000 was used to retire bonds. - Investments were sold for $1,695,000 (at a gain of $70,200 ) and others were purchased for $1,412,500. - Net assets without donor restrictions were used to purchase equipment at a cost of $37,300. Prepare a statement of cash flows for the year ended June 30,2020 . (List of cash outflows ALLEN UNIVERSITY Statement of Cash Flows For The Year Ended June 30, 2020 Cash Flows from Operating Activities: Increase in Net Assets Adjustments to Reconcile Increase in Net Assets to Net Cash Used by Operating Activities: Increase in Tuition and Fees Receivable Decrease in Pledges Receivable Decrease in Accounts Payable Decrease in Accrued Liabilities Increase in Unearned Revenue Depreciation Gain on Sale of Investments Unrealized Gain on Investments Unrealized Gains Restricted for Endowment Net Cash Used by Operating Activities Cash Flows from Investing Activities: Net Cash Provided by Investing Activities Cash Flows from Financing Activities: \begin{tabular}{|l|} \hline Decrease in Accrued Liabilities \\ \hline Increase in Unearned Revenue \\ \hline Depreciation \\ \hline Gain on Sale of Investments \\ \hline Unrealized Gain on Investments \\ \hline Unrealized Gains Restricted for Endowment \\ \hline Net Cash Used by Operating Activities \\ \hline Cash Flows from Investing Activities: \\ \hline Cash Flows from Financing Activities: \\ \hline Cash and Cash Equivalents, End of the Year \\ \hline Net Cash Provided by Investing Activities \\ \hline Necrease in Cash and Cash Equivalents \\ \hline \end{tabular}