The Village of Parry reported the following for its Print Shop Fund for the year ended April $30,2024.$

VILLAGE OF PARRY$$PRINT SHOP FUND

Statement of Revenues, Expenses, and Changes in Net Position

For the Year Ended April $30,2024$

Operating revenues:

Charges for services $ $1,158,000$

Operating expenses:

Salaries and benefits $ $520,000$

Depreciation $315,000$

Supplies used $213,200$

Utilities $75,700$

Total operating expenses $1,123,900$

Income from operations $34,100$

Nonoperating income $($expenses$)$:

Interest revenue $4,700$

Interest expense $(6,600)$

Total nonoperating expenses $(1,900)$

Income before transfers $32,200$

Transfers in $239,000$

Changes in net position $271,200$

Net position$$beginning $1,134,000$

Net position$$ending $ $1,405,200$

The Print Shop Fund records also revealed the following:

$1.$ Contribution from General Fund for working capital needs $ $115,000$

$2.$ Contribution from General Fund for purchase of equipment $124,000$

$3.$ Loan $($interest$-$free$)$ from Water Utility Fund for purchase of equipment $315,000$

$4.$ Purchase of equipment $(514,000)$

$5.$ Purchase of one$-$year investments $(64,000)$

$6.$ Paid off a bank loan outstanding at the beginning of the year $(77,900)$

$7.$ The loan was for short$-$term operating purposes and was the only interest$-$bearing debt outstanding

$8.$ Signed a capital lease on April $30,2024$ $ $60,900$

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

$5/1/20234/30/2024$

Cash $ $291,500$ $ $512,800$

Accrued interest receivable $3001,800$

Due from other funds $40,00068,000$

Supplies $00$

Accrued salaries and benefits $(37,000)(47,000)$

Utility bills payable $(7,400)(20,000)$

Accounts payable $($for supplies only$)(55,500)(51,000)$

Accrued interest payable $(12,600)0$

Bank loan payable $(77,900)0$

Required

Prepare a Statement of Cash Flows for the Village of Parry Print Shop Fund for the year ended April $30,2024.$ Include the reconciliation of operating income to net cash provided by operating activities and disclosure of any noncash investing or financing activities.