The Village of Parry reported the following for its Print Shop Fund for the year ended April 30, 2009. VILLAGE OF PARRY-PRINT SHOP FUND Statement of Revenues, Expenses, and Changes in Net Assets For the Year Ended April 30, 2009 Operating revenues: Charges for services $1,000,000.00 Operating expenses: Salaries and benefits $500,000.00 Depreciation $200,000.00 Supplies used $200,000.00 Utilities $70,000.00 $970,000.00 Income from operations $30,000.00 Nonoperating income (expenses): Interest revenue $30,000.00 Interest expense $(50,000.00) $(20,000.00) Net income before transfers 10,000 $10,000.00 Transfers in 180,000 $180,000.00 Changes in net assets 190,000 $190,000.00 Net assets-beginning $1,120,000.00 Net assets-ending $1,310,000.00 The Print Shop Fund records also revealed the following: 1. Contribution from Water Utility Fund for working capital needs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 80,000 2. Contribution from General Fund for purchase of equipment. . . . . . . . . . . . . . . . . . . . . . . . . . . 100,000 3. Loan from Water Utility Fund for purchase of equipment. . . . . . . . . . . . . . . . . . . . . . . . . . . . 300,000 4. Purchase of equipment. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (450,000) 5. Purchase of one-year investments . . . . . . . . . . . . . . . . . . . . . .. (100,000) 6. Paid off a bank loan outstanding at May 1, 2008 . . . . . . . . . . $50,000 Paid interest. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $1,000 The loan was for short-term operating purposes. 7. Signed a capital lease on April 30, 2009 . . . . . . . . . . . . . . . . . . . . $42,180 The following balances were observed in current asset and current liability accounts. ( ) denote credit balances: 5/1/08 4/30/09 Cash $151,000 $233,000 Accrued interest receivable 5,000 10,000 Due from other funds 40,000 50,000 Accrued salaries and benefits (20,000) (30,000) Utility bills payable (4,000) (5,000) Accounts payable (30,000) (25,000) Accrued interest payable (5,000) (7,000) Prepare a Statement of Cash Flows for the Village of Parry Print Shop Fund for the Year Ended April 30, 2009. Include the reconciliation of operating income to net cash provided by operating activities