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The Village of Seaside Pines prepared the following enterprise fund Trial Balance as of December $31,2020,$ the last day of

its fiscal year. The enterprise fund was established this year through a transfer from the General Fund.

Prepare the reconciliation of operating income to net cash provided by operating activities that would appear at the bottom of the

December $31$ Statement of Cash Flows. Recall that the beginning balance of all assets and liabilities is zero. $($Deductions should be

entered as a negative amount.$)$