The Village of Parry reported the following for its Print Shop Fund for the year ended April 30, 2017.

VILLAGE OF PARRYPRINT SHOP FUND
Statement of Revenues, Expenses, and Changes in Net Position
For the Year Ended April 30, 2017
Operating revenues:
Charges for services					$	1,112,000
Operating expenses:
Salaries and benefits	$	502,000
Depreciation		304,200
Supplies used		202,800
Utilities		73,000
Total operating expenses						1,082,000
Income from operations						30,000
Nonoperating income (expenses):
Interest revenue		3,500
Interest expense		(5,700	)
Total nonoperating expenses						(2,200	)
Income before transfers						27,800
Transfers in						193,000
Changes in net position						220,800
Net positionbeginning						1,125,000
Net positionending					$	1,345,800

The Print Shop Fund records also revealed the following:

1.	Contribution from General Fund for working capital needs	$	87,000
2.	Contribution from General Fund for purchase of equipment		106,000
3.	Loan (interest-free) from Water Utility Fund for purchase of equipment		306,000
4.	Purchase of equipment		(505,000	)
5.	Purchase of one-year investments		(55,000	)
6.	Paid off a bank loan outstanding at May 1, 2016		(71,400	)
	The loan was for short-term operating purposes and was the only interest-bearing debt outstanding
7.	Signed a capital lease on April 30, 2017	$	51,600

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

	5/1/2016				4/30/2017
Cash	$	211,900			$	392,900
Accrued interest receivable		300				900
Due from other funds		40,000				59,000
Supplies		0				0
Accrued salaries and benefits		(28,000	)			(38,000	)
Utility bills payable		(5,600	)			(10,000	)
Accounts payable (for supplies only)		(42,000	)			(33,000	)
Accrued interest payable		(4,400	)			0
Bank loan payable		(71,400	)			0

Prepare a Statement of Cash Flows for the Village of Parry Print Shop Fund for the year ended April 30, 2017. Include the reconciliation of operating income to net cash provided by operating activities.