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The Village of Parry reported the following for its Print ShopFund for the year ended April 30, 2017.

Village of Parry-Print 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 position-beginning		1,124,000
Net position-ending		$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 ofequipment	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 andcurrent 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 PrintShop Fund for the year ended April 30, 2017. Include thereconciliation of operating income to net cash provided byoperating activities.