Following is the June 30, 2022, statement of net position for the City of Bay Lake Water Utility Fund.

CITY OF BAY LAKE
Water Utility Fund
Statement of Fund Net Position
June 30, 2022
Assets
Current assets:
Cash and investments					$	1,776,504
Accounts receivable (net of $13,377 provision for uncollectible accounts)						307,099
Accrued utility revenue						500,100
Due from General Fund						29,317
Interest receivable						82,017
Total current assets						2,695,037
Restricted assets:
Cash						9,201
Capital assets:
Land	$	1,782,497
Buildings (net of $3,422,984 in accumulated depreciation)		5,218,959
Machinery and equipment (net of $5,134,408 in accumulated depreciation)		8,495,811
Total capital assets (net)						15,497,267
Total Assets						18,201,505
Liabilities
Current liabilities:
Accounts payable		532,496
Interest payable		131,884
Current portion of long-term debt		409,000
Total current liabilities						1,073,380
Liabilities payable from restricted assets:
Customer deposits						9,201
Long-term liabilities:
Revenue bond payable						11,861,000
Total Liabilities						12,943,581
Net Position
Net investment in capital assets						3,209,712
Unrestricted						2,048,212
					$	5,257,924

Following is the information of the Water Utility Fund for fiscal year 2023.

1. The amount in the Accrued Utility Revenue account was reversed.
2. Billings to customers for water usage during fiscal year 2023 totaled $2,844,495; $184,892 of the total was billed to the General Fund.
3. Cash in the amount of $247,965 was received. The cash was for interest earned on investments and $78,205 in accrued interest.
4. Expenses accrued for the period were management and administration, $343,725; maintenance and distribution, $657,204; and treatment plant, $663,057.
5. Cash receipts for customer deposits totaled $2,318.
6. Cash collections on customer accounts totaled $2,811,211, of which $200,121 was from the General Fund.
7. Cash payments for the period were as follows: Accounts Payable, $1,396,908; interest (which includes the interest payable), $378,133; bond principal, $409,000; machinery and equipment, $596,556; and return of customer deposits, $930.
8. A state grant amounting to $484,378 was received to help pay for new water treatment equipment.
9. Accounts written off as uncollectible totaled $10,211.
10. The utility fund transferred $815,822 in excess operating income to the General Fund.
11. Adjusting entries for the period were recorded as follows: depreciation on buildings was $244,805 and on machinery and equipment was $367,207; the allowance for uncollectible accounts was increased by $15,210; an accrual for unbilled customer receivables was made for $713,941; accrued interest income was $16,164; and accrued interest expense was $62,630.
12. The Revenue Bond Payable account was adjusted by $409,000 to record the current portion of the bond.
13. Closing entries and necessary adjustments were made to the net position accounts.

1. Prepare a statement of cash flows for the Water Utility Fund as of June 30, 2023. (Cash outflows should be indicated by a minus sign.)

CITY OF BAYLAKE
Water Utility Fund
Statement of Cash Flows
For the Year Ended June 30, 2023
Cash Flows from Operating Activities:
Cash Received from Customers		$2,811,211selected answer correct
Cash Paid To:
Employees and Suppliersselected answer correct		(1,396,908)selected answer correct
Net Cash Provided by Operations		1,414,303
Cash Flows from Noncapital Financing Activities:
Transfer to General Fundselected answer correct	$(815,822)selected answer correct
Customer Depositsselected answer correct	1,388selected answer correct
not attempted	not attempted
Net Cash Used by Noncapital Financing Activities		(814,434)
Cash Flows from Capital and Related Financing Activities:
Proceeds from Capital Grantselected answer correct	484,378selected answer correct
Purchase of Machinery and Equipmentselected answer correct	(596,556)selected answer correct
Principal Paid on Capital Debtselected answer correct	(409,000)selected answer correct
Interest Paid on Capital Debtselected answer correct	(378,133)selected answer correct
not attempted	not attempted
Net Cash Used by Capital and Related Financing Activities		(899,311)
Cash Flows from Investing Activities:
Interest Received on Investmentsselected answer correct		247,965selected answer correct
Net Increase in Cash and Cash Equivalents		(51,477)
Cash and Cash Equivalents, July 1, 2022		1,785,705selected answer correct
Cash and Cash Equivalents, June 30, 2023		$1,734,228
Reconciliation of Cash and Cash Equivalents to the Balance Sheet
	End of Year	Beginning of Year
Cash and Cash Equivalents in Current and Accrued Assets	$1,723,639selected answer correct	$1,776,504selected answer correct
Restricted Cash and Cash Equivalents	10,589selected answer correct	9,201selected answer correct
Total Cash and Cash Equivalents	$1,734,228	$1,785,705
Reconciliation of Operating Income to Net Cash Provided by Operations
Operating Income	$767,128selected answer correct
Adjustments:
Depreciation Expense	612,012selected answer correct
Uncollectible Accounts	23,597selected answer incorrect
Increase in Accounts Receivable	(33,303)selected answer incorrect
Increase in Accrued Utility Revenue	213,841selected answer incorrect
Decrease in Due from General Fund	15,299selected answer incorrect
Increase in Accounts Payable	267,078selected answer correct
Net Cash Provided by Operating Activities	$1,865,652

Can you help with me incorrect answer: Uncollectible Accounts; Increase in Accounts Receivable; Increase in Accrued Utility Revenue; Decrease in Due from General Fund, please explain calculations process.