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 $ $1,160,000$

Operating expenses:

Salaries and benefits $ $522,000$

Depreciation $316,200$

Supplies used $214,400$

Utilities $76,000$

Total operating expenses $1,128,600$

Income from operations $31,400$

Nonoperating income $($expenses$)$:

Interest revenue $4,900$

Interest expense $(6,700)$

Total nonoperating expenses $(1,800)$

Income before transfers $29,600$

Transfers in $238,000$

Changes in net position $267,600$

Net position$$beginning $1,135,000$

Net position$$ending $ $1,402,600$

The Print Shop Fund records also revealed the following:

$1.$ Contribution from General Fund for working capital needs $ $112,000$

$2.$ Contribution from General Fund for purchase of equipment $126,000$

$3.$ Loan $($interest$-$free$)$ from Water Utility Fund for purchase of equipment $316,000$

$4.$ Purchase of equipment $(515,000)$

$5.$ Purchase of one$-$year investments $(65,000)$

$6.$ Paid off a bank loan outstanding at May $1,2019(78,000)$

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

interest$-$bearing debt outstanding

$7.$ Signed a capital lease on April $30,2020$ $ $61,600$

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

$5/1/20194/30/2020$

Cash $ $303,900$ $ $521,100$

Accrued interest receivable $3001,900$

Due from other funds $40,00069,000$

Supplies $00$

Accrued salaries and benefits $(38,000)(48,000)$

Utility bills payable $(7,600)(21,000)$

Accounts payable $($for supplies only$)(57,000)(53,000)$

Accrued interest payable $(13,400)0$

Bank loan payable $(78,000)0$

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.$)$