Cash flow statement part D. i need the "operating income" and "decrease in accounts receivable" that's the layout of this exercise. thanks so much.

4. Materials and supplies were used in the amount of $315,000, all for costs of sales and services: 5. After collection efforts were unsuccessful, $16,000 of old accounts recelvable were written off. 6. Accounts recelvable collections totaled $1,574,000 from nongovernmental customers and $54,400 from the General Fund. 7.$1,163,000 of accounts payable were pald in cash. 8. One year's interest in the amount of $197.000 was pald. 9. Construction was completed on plant assets costing $271,000; that amount was transferred to Utility Plant in Service. 10. Depreciation was recorded in the amount of $281,100. 11. The Allowance for Uncollectible Accounts was increased by $10,000, 12. As required by the loan agreement, cash in the amount of $123,000 was transferred to Restricted Assets for everitual redemption of the bonds. 13. Accrued expenses, all related to costs of sales and services. amounted to $127.000. 14, Nominal accounts for the year were closed. Required: o. Record the transactions for the year in general journal form. b. Prepare a Statement of Revenues, Expenses, and Changes in Fund Net Position. c. Prepare a Statement of Net Position as of June 30, 2020 . d. Prepare a Statement of Cash Flows for the year ended June 30, 2020. Assume all debt and interest are related to capltal outlay. Assume the entire construction work in progress llability (see item 3) was paid in entry 7 . Include restricted assets as cash and cash equivalents. Complete this question by entering your answers in the tabs below. Prepare a Statement of Cash Flows for the year ended June 30, 2020. Assume all debt and interest are related to capital outtiay, Assume the entice construction work in progress liablity (see item 3) was pald in entry 7 . Include restricted assets as Reconciliation of Operating Income to Net Cash Provided by Operating Activities: Operating income Depreciation Expense Decrease in Accounts Receivables Increase in Interfund Receivables Decrease in Supplies Inventory Decrease in Accounts Payables Increase in Accrued Expenses Payable \& Required C Reciuired D 4. Materials and supplies were used in the amount of $315,000, all for costs of sales and services: 5. After collection efforts were unsuccessful, $16,000 of old accounts recelvable were written off. 6. Accounts recelvable collections totaled $1,574,000 from nongovernmental customers and $54,400 from the General Fund. 7.$1,163,000 of accounts payable were pald in cash. 8. One year's interest in the amount of $197.000 was pald. 9. Construction was completed on plant assets costing $271,000; that amount was transferred to Utility Plant in Service. 10. Depreciation was recorded in the amount of $281,100. 11. The Allowance for Uncollectible Accounts was increased by $10,000, 12. As required by the loan agreement, cash in the amount of $123,000 was transferred to Restricted Assets for everitual redemption of the bonds. 13. Accrued expenses, all related to costs of sales and services. amounted to $127.000. 14, Nominal accounts for the year were closed. Required: o. Record the transactions for the year in general journal form. b. Prepare a Statement of Revenues, Expenses, and Changes in Fund Net Position. c. Prepare a Statement of Net Position as of June 30, 2020 . d. Prepare a Statement of Cash Flows for the year ended June 30, 2020. Assume all debt and interest are related to capltal outlay. Assume the entire construction work in progress llability (see item 3) was paid in entry 7 . Include restricted assets as cash and cash equivalents. Complete this question by entering your answers in the tabs below. Prepare a Statement of Cash Flows for the year ended June 30, 2020. Assume all debt and interest are related to capital outtiay, Assume the entice construction work in progress liablity (see item 3) was pald in entry 7 . Include restricted assets as Reconciliation of Operating Income to Net Cash Provided by Operating Activities: Operating income Depreciation Expense Decrease in Accounts Receivables Increase in Interfund Receivables Decrease in Supplies Inventory Decrease in Accounts Payables Increase in Accrued Expenses Payable \& Required C Reciuired D