The Village of Parry reported the following for its Print Shop Fund for the year ended April 30, 2020. VILLAGE OF PARRY-PRINT SHOP FUND Statement of Revenues, Expenses, and Changes in Net Position Operating revenue For the Year Ended April 30, 2020 Charges for services Operating expenses: Salaries and benefits Depreciation Supplies used Utilities Total operating expenses Income from operations Nonoperating in (): Interest revenue Total nonoperating expens Interest expense Income before transfers Transfers in Changes in net position Net position beginning Set position-ending $1,105,000 $495,000 300,000 200,000 12,000 1,067,000 38,000 3,000 (5,000) (2,000)) 36,000 180,000 216,000 1,120,000 $1,336,000 The Print Shop Fund records also revealed the following: 1. Contribution from General Fund for working capital needs 2. Contribution from General Fund for purchase of equipment 3. Loan (interest-free) from Water Utility Fund for purchase of equipment 4. Purchase of equipment 5. Purchase of one-year investments 6. Paid off a bank loan outstanding at May 1, 2019 The loan was for short-term operating purposes and was the only interest-bearing debt outstanding 7. Signed a capital lease on April 30, 2020 $ 80,000 100,000 300,000 (500,000) (50,000) (51,000) $ 36,780 The following balances were observed in current asset and current liability accounts. () denote credit balances: Cash 5/1/2019 $151,000 4/30/2020 $355,800 Accrued interest receivable 300 Due from other funds 40,000 500 55,000 Supplies D Accrued salaries and benefits (20,000) (30,000) Utility bills payable (4,000) (5,000) Accounts payable (for supplies only) (30,000) (25,000) Accrued interest payable (1,000) Bank loan payable (51,000) Prepare a Statement of Cash Flows for the Village of Parry Print Shop Fund for the year ended April 30, 2020. Include the reconciliation of operating income to net cash provided by operating activities. (Amounts to be deducted should be indicated by a minus sign.) VILLAGE OF PARRY-PRINT SHOP FUND Statement of Cash Flows For the Year Ended April 30, 2020 Cash Flows from Operating Activities: Cash Flows from Nancapital Financing Activities: Cash Flows from Capital and Related Financing Activites Cash Flows from Investing Activities: Cash and Cash Equivalents, May 1, 2019 Cash and Cash Equivalents, April 30, 2020 Reconciliation of Operating Income to Net Cash Provided by Operating Activies Adjustments $ Noncash Investing, Capital Related Financing and Noncapital Related Financing Activities: