The Village of Parry reported the following for its Print Shop Fund for the year ended April 30, 2020.

VILLAGE OF PARRYPRINT 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 positionbeginning						1,133,000
Net positionending					$	1,399,800

The Print Shop Fund records also revealed the following:

1.	Contribution from General Fund for working capital needs	$	110,000
2.	Contribution from General Fund for purchase of equipment		122,000
3.	Loan (interest-free) from Water Utility Fund for purchase of equipment		314,000
4.	Purchase of equipment		(513,000	)
5.	Purchase of one-year investments		(63,000	)
6.	Paid off a bank loan outstanding at May 1, 2019		(77,800	)
	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	$	60,200

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

	5/1/2019				4/30/2020
Cash	$	279,100			$	496,500
Accrued interest receivable		300				1,700
Due from other funds		40,000				67,000
Supplies		0				0
Accrued salaries and benefits		(36,000	)			(46,000	)
Utility bills payable		(7,200	)			(19,000	)
Accounts payable (for supplies only)		(54,000	)			(49,000	)
Accrued interest payable		(11,800	)			0
Bank loan payable		(77,800	)			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.)