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 For the Year Ended April 30, 2020 Operating revenues : Charges for services $1,156,000 Operating expenses : Salaries and benefits $518,000 Depreciation 313,800 Supplies used 212,000 Utilities 75,400 Total operating expenses 1,119,200 Income from operations 36,800 Nonoperating income (expenses) : Interest revenue 4,500 Interest expense (6,500) Total nonoperating expenses (2,000) Income before transfers 34,800 Transfers in 232,000 Changes in net position 266,800 Net position-beginning 1,133,000 Net position-ending $1,399,800 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 $ 110,000 122,000 314,000 (513, 000) (63,000) (77, 800) $ 60,200 The following balances were observed in current asset and current liability accounts. () denote credit balances: The following balances were observed in current asset and current liability accounts. () denote credit balances: 5/1/2019 $279,100 300 40,000 4/30/2020 $496,500 1,700 67,000 0 0 Cash Accrued interest receivable Due from other funds Supplies Accrued salaries and benefits Utility bills payable Accounts payable (for supplies only) Accrued interest payable Bank loan payable (36,000) (7,200) (54,000) (11,800) (77, 800) (46,000) (19,000) (49,000) 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 Noncapital Financing Activities: 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 Noncapital Financing Activities: Cash Flows from Capital and Related Financing Activities: Cash Flows from Investing Activities: Cash and Cash Equivalents. Mav 1. 2019 SO Cash Flows from Investing Activities: TO Cash and Cash Equivalents, May 1, 2019 Cash and Cash Equivalents, April 30, 2020 - $ 0 Reconciliation of Operating Income to Net Cash Provided by Operating Activities: Adjustments: 0 $ Noncash Investing, Capital Related Financing and Noncapital Related Financing Activities