The Village of Parry reported the following for its Print Shop Fund for the year ended April 30, 2017.

Village of Parry-Print Shop Fund
Statement of Revenues, Expenses, and Changes in Net Position
For the Year ended April 30, 2017
Operating revenues:
Charges for services		$1,110,000
Operating expenses:
Salaries and benefits	$500,000
Depreciation	303,000
Supplies used	202,000
Utilities	72.700
Total operating expenses		1,077,700
Income from operations		32,300
Nonoperating income (expenses):
Interest revenue	3,400
Interest expense	(5,500)
Total nonoperating expenses		(2,100)
Income before transfers		30,200
Transfers in		190,000
Changes in net position		220,200
Net position-beginning		1,124,000
Net position-ending		$1,344,200

The Print Shop Fund records also revealed the following:

1. Contribution from General Fund for working capital needs	$86,000
2. Contribution from General Fund for purchase of equipment	104,000
3. Loan (interest-free) from Water Utility Fund for purchase of equipment	304,000
4. Purchase of equipment	(504,000)
5. Purchase of one-year investments	(54,000)
6. Paid off a bank loan outstanding at May 1, 2016	(66,300)
The loan was for short-term operating purposes
And was the only interest-bearing debt outstanding
7. Signed a capital lease on April 30, 2017	$47,900

The following balances were observed in current asset and current liability accounts. ( ) denote credit balances:

	5/1/2016	4/30/2017
Cash	$196,700	$383,100
Accrued interest receivable	300	800
Due from other funds	40,000	58,000
Supplies	0	0
Accrued salaries and benefits	(26,000)	(36,000)
Utility bills payable	(5,200)	(8,000)
Accounts payable (for supplies only)	(39,000)	(31,000)
Accrued interest payable	(2,800)	0
Bank loan payable	(66,300)	0

Prepare a Statement of Cash Flows for the Village of Parry Print Shop Fund for the year ended April 30, 2017. Include the reconciliation of operating income to net cash provided by operating activities.