need help with requirement C and D please.

All my general journal entries are correct.

see requirement B, I am not sure operating income is correct?

need help with statement of cash flows for the year in June 30, 2020?

All my journal entries are correct but having issue with:

statement of cash flow entries

reconciliation of operating income to net cash provided by operating activities

The Town of Weston has a Water Utility Fund with the following trial belance as of July 1, 2019, the first day of the fiscal year: During the year ended June 30, 2020, the following transactions and events occurred in the Town of Weston Water Utlity Fund: 1. Accrued expenses at July 1 were paid in cash. 2. Ballings to nongovernmental customers for water usage for the year amounted to $1,401,000; billings to the General Fund amounted to $116,000. 3. Llabilities for the following were recorded during the year: 4. Materials and supplies were used in the amount of $290,000, all for costs of sales and services. 5. After collection efforts were unsuccessful, $14,700 of old accounts receivable were written oft. 6. Accounts recelvable collections totaled $1,516,000 from nongovemmental customers and $50,500 from the General Fund. 7. $1,079,800 of accounts payable were paid in cash. 8. One year's interest in the amount of $182,700 was paid. 9. Construction was completed on plant assets costing $258,000; that amount wes transferred to Utikty Piant in Service. 10. Depreciation was recorded in the amount of $268,100. 11. The Allowance for Uncollectible Accounts was increased by $10,000 12. As required by the loan agreement, cash in the amount of $110,000 was transferred to Restricted Assets for eventual redemption of the bonds. 13. Accrued expenses, all related to costs of sales and services, amounted to 5101,000 . 14. Nominal accounts for the year were closed. Required: a. Record the transactions for the year in general joumal 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, 2020. d. 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 llablity (see item 3) was paid in entry 7 . Include restricted assets as cash and cash equivalents. Prepare a Statement of Revenues, Expenses, and Changes in Fur negative amount.) TOWR OF VESTON WATER UTILITY FUND