The Village of Seaside Pines prepared the following enterprise fund Trial Balance as of December 31, 2020, the last day of its fiscal year. The enterprise fund was established this year through a transfer from the General Fund.

	Debits			Credits
Accounts payable				$	114,000
Accounts receivable	$	30,400
Accrued interest payable					33,600
Accumulated depreciation					52,000
Administrative and selling expenses		54,000
Allowance for uncollectible accounts					13,600
Capital assets		726,000
Cash		98,600
Charges for sales and services					573,000
Cost of sales and services		506,000
Depreciation expense		52,000
Due from General Fund		17,900
Interest expense		41,100
Interest revenue					5,900
Transfer in from General Fund					125,200
Bank note payable					628,800
Supplies inventory		20,100
Totals	$	1,546,100		$	1,546,100

Prepare the reconciliation of operating income to net cash provided by operating activities that would appear at the bottom of the December 31 Statement of Cash Flows. Recall that the beginning balance of all assets and liabilities is zero. (Deductions should be entered as a negative amount.)