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

The Print Shop Fund records also revealed the following:

Contribution from General Fund for working capital needs

Contribution from General Fund for purchase of equipment

Loan $($interest$-$free$)$ from Water Utility Fund for purchase of equipment

Purchase of equipment

Purchase of one$-$year investments

Paid off a bank loan outstanding at the beginning of the year

The loan was for short$-$term operating purposes and was the only interest$-$

signed debt outstanding

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

Required

Prepare a Statement of Cash Flows for the Village of Parry Print Shop Fund for the year ended April $30,2024.$ Include the

reconcillation of operating Income to net cash provided by operating activitles and disclosure of any noncash Investing or financing

actlvitles.

Note: Amounts to be deducted should be Indicated by a minus sign. he 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 $ $1,182,000$

Operating expenses:

Salaries and benefits $ $532,000$

Depreciation $322,200$

Supplies used $220,400$

Utilities $77,500$

Total operating expenses $1,152,100$

Income from operations $29,900$

Nonoperating income $($expenses$)$:

Interest revenue $5,900$

Interest expense $(7,200)$

Total nonoperating expenses $(1,300)$

Income before transfers $28,600$

Transfers in $256,000$

Changes in net position $284,600$

Net position$$beginning $1,140,000$

Net position$$ending $ $1,424,600$

The Print Shop Fund records also revealed the following:

$1.$ Contribution from General Fund for working capital needs $ $120,000$

$2.$ Contribution from General Fund for purchase of equipment $136,000$

$3.$ Loan $($interest$-$free$)$ from Water Utility Fund for purchase of equipment $321,000$

$4.$ Purchase of equipment $(520,000)$

$5.$ Purchase of one$-$year investments $(70,000)$

$6.$ Paid off a bank loan outstanding at the beginning of the year $(78,500)$

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

$8.$ Signed a capital lease on April $30,2024$ $ $65,100$

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

$5/1/20234/30/2024$

Cash $ $353,900$ $ $585,600$

Accrued interest receivable $3002,400$

Due from other funds $40,00074,000$

Supplies $00$

Accrued salaries and benefits $(43,000)(53,000)$

Utility bills payable $(8,600)(26,000)$

Accounts payable $($for supplies only$)(64,500)(63,000)$

Accrued interest payable $(17,400)0$

Bank loan payable $(78,500)0$

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.