I need help making the STATEMENT OF CASH FLOWS

CITY OF BINGHAM Water Utility Fund Trial Balance As of December 31, 2019 Debits Credits Cash $ 526,692 Restricted CashCustomer Deposits 67,840 Customer Accounts Receivable 181,524 Accumulated Provision for Uncollectible Accounts $ 5,266 Inventory of Supplies 101,799 Due from Other Funds 22,400 Utility Plant in Service 21,042,463 Accumulated Depreciation Utility Plant 4,765,842 Construction Work in Progress 1,402,777 Vouchers Payable 83,541 Customer Deposits 67,840 Accrued Interest Payable 477,510 Revenue Bonds Payable 15,917,000 Bond Discount on Revenue Bonds Payable 71,720 Net PositionNet Investment in Capital Assets 1,834,118 Net PositionUnrestricted 266 098 Totals m M City of Bingbam Water Utility Fund Statement of Net Position As of December 31, 2020 Assets Current Assets: Cash 746,0 18 Customer Account Receivable 253,274 Less: Accumulated Provision for Uncollectible Accounts 5,820 247,454 Inventory of Supplies 141,299 Due from Other Funds 50,000 Total Current Assets 1,184,771 Restricted Assets: Cash 70,098 Utility Plant: Utility Plant in Service 22,163,213 Less: Accumulated Depreciation Utility Plan (5,186,691) 16,976,522 Construction Work in Process 1,008,527 Total Assets 19,239,918 Liabilities Current Liabilities: Vouchers Payable 175,441 Accrued Interest Payable 477,510 Total Current Liabilities 652,951 Liabilitites Payable from Restricted Assets: Customer Deposits 70,098 Long-Term Liabilities Revenue Bonds Payable 15,917,000 Less: Unamortized Bond Discount (68,134) 15,985,134 16,708,183 Net Position Net Position - Net Investment in Capital Assets 2,136,183 Net Position - Unrestricted $ 531,820 Total Net Position 2,668,003 City of Bingham Water Utility Fund Statement of Revenues, Expenses, and Changes in Fund Net Position For the Year Ended December 31, 2020 Operating Revenue: Sales of Water (net of $4,954 provision for doubtful accounts) 3,169,546 Operating Expenses Operation 922,904 Maintenance 299,400 Depreciation Expense 420,849 Total Operating Expenses 1,643,153 Operating Income 1,526,393 Non-operating Expenses Interest on long-term debt $958,606 Change in Net Position 567,787 Total Net Position, January 1 2,100,216 Total Net Position, DeCembeI 31 2,668,003