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Debits Credits Cash 350, aaa Customer accounts receivable 212,eaa Allowance for uncollectible accounts $ 32,eaa Materials and supplies 132, saa Restricted assets (cash) 268, zaa utility plant in service Accumulated depreciationutility plant 2,633, eaa Construction work in progress 120, eaa Accounts payable 120, zaa Accrued expenses payable 123, eaa Revenue bonds payable Net position Totals During the year ended June 30, 2024, the following transactions and events occurred in the Town of Weston Water Utility Fund: 1. Accrued expenses at July 1 were paid in cash. 2. Billings to nongovernmental customers for water usage for the year amounted to $1,467,000; billings to the General Fund amounted to $126,000 3. Liabilities for the following were recorded during the year: Materials and supplies Costs of sales and services Administrative expenses Construction work in progress $ 218,eaa 392, eaa 219, eaa 238, eaa 4. Materials and supplies were used in the amount of $303,000, all for costs of sales and services. S. After collection efforts were unsuccessful, $15,700 of old accounts receivable were written off 6. Accounts receivable collections totaled from nongovernmental customers and S53,500 from the General Fund. 7. $1,143,800 of accounts payable were paid in cash. 8. One year's interest in the amount of $193,700 was paid. 9. Construction was completed on plant assets costing $268,000; that amount was transferred to utility Plant in Service. 10. Depreciation was recorded in the amount of $278,100 11. The Allowance for Uncollectible Accounts was increased by SIO,OOO_ 12. As required by the loan agreement, cash in the amount of $120,000 was transferred to Restricted Assets for eventual redemption of the bonds. 13. Accrued expenses, all related to costs of sales and services, amounted to $121,000. 14. Nominal accounts for the year were closed. Required: a. 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, 2024. d. Prepare a Statement of Cash Flows for the year ended June 30, 2024. Assume all debt and interest are related to capital outlay. Assume the entire construction work in progress liability (see item 3) was paid in entry 7. Include restricted assets as cash and cash equivalents. Answer is not complete. Complete this question by entering your answers in the tabs below. Required A Required B Required C Required D Prepare a Statement of Cash Flows for the year ended June 30, 2024. Assume all debt and interest are related to capital outlay. Assume the entire construction work in progress liability (see item 3) was paid in entry 7. Include restricted assets as cash and cash equivalents. Note: Deductions should be entered as a negative amount. Show less A WATER UTILITY FUND Statement of Cash Flows For the Year Ended June 30 2024 Cash Flows from Operating Activities: Cash Received from Customers Cash Paid to Suppliers Net Cash Provided by Operating Activities Cash Flows from Noncapital Financing Activities: Cash Flows from Capital and Related Financing Activities: Interest Paid on Long-Term Debt Cash Flows from Investing Activities: Net Cash Provided from Investing Activities Net Increase in Cash and Cash Equivalents Cash and Cash Equivalents Beginning of Year Cash and Cash Equivalents End of Year 695,700 (193,700) e (238.000) e (431,700) 618,000 s 618,000 Reconciliation of Operating Income to Net Cash Provided by Operating Activities: Operating Income Increase in Supplies Inventory Increase in Accounts Payable