i just need help with the statment of cash flows

CITY OF MONROE PROPRIETARY FUNDS Statement of Cash Flows For the Year Ended December 31, 2020 Business Type Activities Enterprise Funds Water and Sewer Governmental Activities Internal Service Funds Stores and Service Fund Cash Flows from Operating Activities: Cash Received from Customers and Departments Cash Paid to Suppliers and Employees $ 983,000 s es 387,000 (367,500) Net Cash Provided by Operating Activities 555,800 19,500 0 Cash Flows from Capital Related Financing Activities: Acquisition of Capital Assets Interest Paid on long-term Debt Partial Repayment of Advance from Water Utility Fund Cash Flows from Capital Related Financing Activities: Acquisition of Capital Assets Interest Paid on Long-term Debt Partial Repayment of Advance from Water Utility Fund 0 0 Cash Flows from Investing Activities: Partial Receipt of Advance to Stores & Services Fund 0 0 555,800 19,500 Net Increase (Decrease) in Cash Cash and Restricted Cash, January 1 Cash and Restricted Cash, December 31 $ 555,800 $ 19,500 Reconciliation of Operating Income to Net Cash Provided by (Used in) Operating Activities Operating Income Adjustments to Reconcile Operating Income to Net Cash Provided by Operating Activities (Increase) Decrease in Customer Accounts Receivable (Increase) Decrease in Interfund Receivables 111,000 -ces 111,000 Reconciliation of Operating Income to Net Cash Provided by (Used in) Operating Activities Operating Income Adjustments to Reconcile Operating Income to Net Cash Provided by Operating Activities (Increase) Decrease in Customer Accounts Receivable (increase) Decrease in interfund Receivables (Increase) Decrease in Materials and Supplies Increase (Decrease) in Accounts Payable Increase (Decrease) in Payroll Taxes Payable Increase (Decrease) in Interfund Liabilities Net Cash Provided by Operating Activities 111,000 $ Stof Hot Position Book Required . a. Record the following transactions in the general journal of the City of Monroe Water and Sewer Utility Fund. (1) During the year, sales of water to non-government customers amounted to $1,025,000 and sales of water to the General Fund amounted to $37000 (2) Collections from non-government customers amounted to $983,000. (3) The Stores and Services Fund repaid $15,000 of the long-term advance to the water and Sewer Fund. (4) Materials and supplies in the amount of $261,000 were received. Allability in that amount was recorded. (5) Materials and supplies were issued and were charged to the following accounts: cost of sales and services, $180,000; selling $15,000: administration, $18,000, construction work in progress, $50,000. (6) Payroll costs for the year totaled $416,200 plus $34 200 for the employer's share of payroll taxes. Of that amount, $351,900 was paid in cash, and the remainder was withheld for taxes. The $450,400 (416,200 - 34,200) was distributed as follows: cost of sales and services, $265.800: sales, $43,900; administration, $91,400; construction work in progress, $49,300. (7) Bond Interest (GW) in the amount of $162,500 was paid. (8) in accord with the revenue bond indenture, $25,000 cash was transferred from operating cash to restricted assets. (9) Construction projects at the water treatment plant reflected in the beginning balance of construction in process) were completed In the amount of $ 214,000, and the assets were placed in service. Payments for these amounts were made in the previous year Ino effect on 2020 Statement of Cash Flows). (10) Collection efforts were discontinued on bills totaling $3,500. The unpaid receivables were written off (11) An analysis of customer receivable balances indicated the Estimated Uncollectible Accounts needed to be increased by $6,500 (12) Payment of accounts payable amounted to $332,000. Payments of payroll taxes totaled $95,200. (13) Supplies transferred from the Stores and Services Fund amounted to $58,000. Cash in the amount of $50,000 was paid to the Stores and Services Fund for supplies (14) Depreciation expense for the year was computed to be $267.000. ferences The City of Monroe maintains a Water and Sewer Fund to provide utility services to its citizens. As of January 1, 2020, the City of Monroe Water and Sewer Fund had the following account balances: eBook Print References Cash Customer Accounts Receivable Estimated Uncollectible Accounts Receivable Materials and Supplies Advance to stores and services Fund Restricted aseta Water Treatment plant in service, Construction Work in Progress Accumulated Depreciation - Water Treatment Plant hecounts Payable Revenue Tonds Payable Net Position Totala Debito Credits $ 102,000 80,000 $ 4,500 28,000 30,000 117,000 4,200,000 203,000 1,200,000 96,500 2,500,000 959.000 $4,760,000 $4,760,000 CITY OF MONROE PROPRIETARY FUNDS Statement of Cash Flows For the Year Ended December 31, 2020 Business Type Activities Enterprise Funds Water and Sewer Governmental Activities Internal Service Funds Stores and Service Fund Cash Flows from Operating Activities: Cash Received from Customers and Departments Cash Paid to Suppliers and Employees $ 983,000 s es 387,000 (367,500) Net Cash Provided by Operating Activities 555,800 19,500 0 Cash Flows from Capital Related Financing Activities: Acquisition of Capital Assets Interest Paid on long-term Debt Partial Repayment of Advance from Water Utility Fund Cash Flows from Capital Related Financing Activities: Acquisition of Capital Assets Interest Paid on Long-term Debt Partial Repayment of Advance from Water Utility Fund 0 0 Cash Flows from Investing Activities: Partial Receipt of Advance to Stores & Services Fund 0 0 555,800 19,500 Net Increase (Decrease) in Cash Cash and Restricted Cash, January 1 Cash and Restricted Cash, December 31 $ 555,800 $ 19,500 Reconciliation of Operating Income to Net Cash Provided by (Used in) Operating Activities Operating Income Adjustments to Reconcile Operating Income to Net Cash Provided by Operating Activities (Increase) Decrease in Customer Accounts Receivable (Increase) Decrease in Interfund Receivables 111,000 -ces 111,000 Reconciliation of Operating Income to Net Cash Provided by (Used in) Operating Activities Operating Income Adjustments to Reconcile Operating Income to Net Cash Provided by Operating Activities (Increase) Decrease in Customer Accounts Receivable (increase) Decrease in interfund Receivables (Increase) Decrease in Materials and Supplies Increase (Decrease) in Accounts Payable Increase (Decrease) in Payroll Taxes Payable Increase (Decrease) in Interfund Liabilities Net Cash Provided by Operating Activities 111,000 $ Stof Hot Position Book Required . a. Record the following transactions in the general journal of the City of Monroe Water and Sewer Utility Fund. (1) During the year, sales of water to non-government customers amounted to $1,025,000 and sales of water to the General Fund amounted to $37000 (2) Collections from non-government customers amounted to $983,000. (3) The Stores and Services Fund repaid $15,000 of the long-term advance to the water and Sewer Fund. (4) Materials and supplies in the amount of $261,000 were received. Allability in that amount was recorded. (5) Materials and supplies were issued and were charged to the following accounts: cost of sales and services, $180,000; selling $15,000: administration, $18,000, construction work in progress, $50,000. (6) Payroll costs for the year totaled $416,200 plus $34 200 for the employer's share of payroll taxes. Of that amount, $351,900 was paid in cash, and the remainder was withheld for taxes. The $450,400 (416,200 - 34,200) was distributed as follows: cost of sales and services, $265.800: sales, $43,900; administration, $91,400; construction work in progress, $49,300. (7) Bond Interest (GW) in the amount of $162,500 was paid. (8) in accord with the revenue bond indenture, $25,000 cash was transferred from operating cash to restricted assets. (9) Construction projects at the water treatment plant reflected in the beginning balance of construction in process) were completed In the amount of $ 214,000, and the assets were placed in service. Payments for these amounts were made in the previous year Ino effect on 2020 Statement of Cash Flows). (10) Collection efforts were discontinued on bills totaling $3,500. The unpaid receivables were written off (11) An analysis of customer receivable balances indicated the Estimated Uncollectible Accounts needed to be increased by $6,500 (12) Payment of accounts payable amounted to $332,000. Payments of payroll taxes totaled $95,200. (13) Supplies transferred from the Stores and Services Fund amounted to $58,000. Cash in the amount of $50,000 was paid to the Stores and Services Fund for supplies (14) Depreciation expense for the year was computed to be $267.000. ferences The City of Monroe maintains a Water and Sewer Fund to provide utility services to its citizens. As of January 1, 2020, the City of Monroe Water and Sewer Fund had the following account balances: eBook Print References Cash Customer Accounts Receivable Estimated Uncollectible Accounts Receivable Materials and Supplies Advance to stores and services Fund Restricted aseta Water Treatment plant in service, Construction Work in Progress Accumulated Depreciation - Water Treatment Plant hecounts Payable Revenue Tonds Payable Net Position Totala Debito Credits $ 102,000 80,000 $ 4,500 28,000 30,000 117,000 4,200,000 203,000 1,200,000 96,500 2,500,000 959.000 $4,760,000 $4,760,000