I need help on REQUIREMENT D where it says Decrease in Accounts Receivables. The one with a red X next to it.

During the year ended June 30,2020 , 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 $1,454,000; billings to the General Fund amounted to $122,000 3. Liabilities for the following were recorded during the year: 4. Materiais and supplies were used in the amount of $308,000, all for costs of sales and services 5. After collection efforts were unsuccessful, $15,300 of oid accounts receivable were written off. 6. Accounts receivable collections totaled $1,552,000 from nongovernmental customers and $52,300 from the General Fund 7. $1,118,200 of accounts payable were paid in cash. 8. One year's interest in the amount of $189,300 was paid 9. Construction was completed on plant assets costing $264,000; that amount was transferred to Uility Plant in Service. 10. Depreciation was recorded in the amount of $274,100. 12. As required by the loan agreement, cash in the amount of $116,000 was transferred to Restricted Assets for eventual redemption of 11. The Allowance for Uncollectible Accounts was increased by $14,000 13. Accrued expenses, all related to costs of sales and services, amounted to $113.000. the bonds. 14. Nominal accounts for the year were closed. a. Record the transactions for the year in general journal form Required: b. Prepare a Statement of Revenues, Expenses, and Changes in Fund Net Position. d. Prepare a Statement of Cash Flows for the year ended June 30, 2020. Assume all debt and interest are related to capital outiay c. Prepare a Statement of Net Position as of June 30, 2020 . Assume the entire construction work in progress liability (see item 3) was paid in entry 7 . Include restricted assets as cash and cash equivalents. In the reconciliation, assume the Accounts Receivable is netted against the Allowance account 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 outlay. Assume the entire construction work in progress liability (see item 3) was paid in entry 7 . Include restricted assets a Complete this question by entering your answers in the tabs below. Prepare a statement of Net Position as of hune an mos tions should be entered as a negative amount.) equivalents. In the reconciliation, assume the Accounts Receivab Answer is complete but not entirely correct. Complete this question by entering your answers in the tabs below. Prepare a Statement of Revenues, Expenses, and Changes in Fund Net Position. (Deductions should be ehtered as a negative amount.) Record the transactions for the year in general journal form. (If no entry is required for a transaction/event, select "No Joumal entry Required" in the first account field.)