Bellevue Citys printing shop had the following trial balance on January 1, 20X2:

	Debit	Credit
Cash	$ 24,600
Due from Other Funds	15,600
Inventory of Supplies	9,800
Furniture and Equipment	260,000
Accumulated Depreciation		$ 50,000
Vouchers Payable		12,000
Net Assets:
Invested in Capital Assets (no related debt)		210,000
Unrestricted		38,000
Total	$ 310,000	$ 310,000

Additional Information for 20X2

1. During 20X2, the printing shop acquired supplies for $96,000, furniture for $1,500, and a copier for $3,200.
2. Printing jobs billed to other funds amounted to $292,000; cash received from other funds, $287,300; costs of printing jobs, $204,000, including $84,000 of supplies; operating expenses, $38,000, including $8,400 of supplies; depreciation expense, $23,000; and vouchers paid, $243,000.

Required:

1. Prepare entries for the printing shop for 20X2, including closing entries.
2. Prepare a statement of net position for the fund on December 31, 20X2. No debt is related to the year-end amount of the funds capital assets.
3. Prepare a statement of revenues, expenses, and changes in fund net position for 20X2.
4. Prepare a statement of cash flows for 20X2.