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 $ $1,109,000$

Operating expenses:

Salaries and benefits $ $498,000$

Depreciation $301,800$

Supplies used $201,200$

Utilities $72,400$

Total operating expenses $1,073,400$

Income from operations $35,600$

Nonoperating income $($expenses$)$:

Interest revenue $3,200$

Interest expense $(5,300)$

Total nonoperating expenses $(2,100)$

Income before transfers $33,500$

Transfers in $187,000$

Changes in net position $220,500$

Net position$$beginning $1,122,000$

Net position$$ending $ $1,342,500$

The Print Shop Fund records also revealed the following:

$1.$ Contribution from General Fund for working capital needs $ $84,000$

$2.$ Contribution from General Fund for purchase of equipment $103,000$

$3.$ Loan $($interest$-$free$)$ from Water Utility Fund for purchase of equipment $302,000$

$4.$ Purchase of equipment $(503,000)$

$5.$ Purchase of one$-$year investments $(53,000)$

$6.$ Paid off a bank loan outstanding at the beginning of the year $(61,200)$

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

$8.$ Signed a capital lease on April $30,2024$ $ $44,200$

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

$5/1/20234/30/2024$

Cash $ $181,500$ $ $374,200$

Accrued interest receivable $300700$

Due from other funds $40,00057,000$

Supplies $00$

Accrued salaries and benefits $(24,000)(34,000)$

Utility bills payable $(4,800)(7,000)$

Accounts payable $($for supplies only$)(36,000)(29,000)$

Accrued interest payable $(2,200)0$

Bank loan payable $(61,200)0$

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.