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 Operating expenses: Salaries and benefits Depreciation Supplies used Utilities Total operating expenses Income from operations Nonoperating income (expenses): Interest revenue Interest expense Total nonoperating expenses Income before transfers Transfers in Changes in net position Net position-beginning Net position-ending The Print Shop Fund records also revealed the following: interest-bearing debt outstanding 7. Signed a capital lease on April 30, 2020 $532,000 322,200 220,400 77,500 5,900 (7,200) Cash Accrued interest receivable Due from other funds 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 Supplies Accrued salaries and benefits 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 Utility bills payable Accounts payable (for supplies only) Accrued interest payable Bank loan payable $1,182,000 1,152,100 29,900 5/1/2019 $353,900 (1,300) 28,600 256,000 284,600 1,140,000 $1,424,600 The following balances were observed in current asset and current liability accounts. () denote credit balances: 4/30/2020 $585,600 (17,400) (78,500) 300 40,000 0 (43,000) (53,000) (8,600) (26,000) (64,500) (63,000) 2,400 74,000 8 $ 120,000 136,000 321,000 (520,000) (70,000) (78,500) $ 65,100 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