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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					$	1,110,000
Operating expenses:
Salaries and benefits	$	500,000
Depreciation		303,000
Supplies used		202,000
Utilities		72,700
Total operating expenses						1,077,700
Income from operations						32,300
Nonoperating income (expenses):
Interest revenue		3,400
Interest expense		(5,500	)
Total nonoperating expenses						(2,100	)
Income before transfers						30,200
Transfers in						190,000
Changes in net position						220,200
Net positionbeginning						1,124,000
Net positionending					$	1,344,200

The Print Shop Fund records also revealed the following:

1.	Contribution from General Fund for working capital needs	$	86,000
2.	Contribution from General Fund for purchase of equipment		104,000
3.	Loan (interest-free) from Water Utility Fund for purchase of equipment		304,000
4.	Purchase of equipment		(504,000	)
5.	Purchase of one-year investments		(54,000	)
6.	Paid off a bank loan outstanding at May 1, 2016		(66,300	)
	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	$	47,900

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

	5/1/2016				4/30/2017
Cash	$	196,700			$	383,100
Accrued interest receivable		300				800
Due from other funds		40,000				58,000
Supplies		0				0
Accrued salaries and benefits		(26,000	)			(36,000	)
Utility bills payable		(5,200	)			(8,000	)
Accounts payable (for supplies only)		(39,000	)			(31,000	)
Accrued interest payable		(2,800	)			0
Bank loan payable		(66,300	)			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. (Amounts to be deducted should be indicated by a minus sign.)

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