The Village of Parry reported the following for its Print Shop Fund 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 .................................................................... $1,105,000
Operating expenses:
Salaries and benefits ................................................... $495,000
Depreciation .............................................................. 300,000
Supplies used ............................................................ 200,000
Utilities ..................................................................... 72,000
Total operating expenses ............................................................... 1,067,000
Income from operations .................................................................... 38,000
Non-operating income (expenses):
Interest revenue .......................................................... 3,000
Interest expense ........................................................ (5,000)
Total non-operating expenses ............................................................ (2,000)
Income before transfers ................................................................... 36,000
Transfers in ................................................................................ 180,000
Changes in net position .................................................................. 216,000
Net position-beginning ............................................................... 1,120,000
Net position-ending ................................................................. $1,336,000
The Print Shop Fund records also revealed the following:
1. Contribution from General Fund for working capital needs. . . . . . . . . . . . . . . . . $ 80,000
2. Contribution from General Fund for purchase of equipment. . . . . . . . . . . . . . . . . 100,000
3. Loan (interest-free) from Water Utility Fund for purchase of equipment. . . . . . . 300,000
4. Purchase of equipment. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (500,000)
5. Purchase of one-year investments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (50,000)
6. Paid off a bank loan outstanding at May 1, 2016. . . . . . . . . . . . . . . . . . . . . . . . . (51,000)
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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 36,780
The following balances were observed in current asset and current liability accounts. ( ) denote credit balances:

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Cash Accrued interest receivable Due from other funds Supplies Accrued salaries and benefits Utility bills payable Accounts payable (for supplies only) Accrued interest payable Bank loan payable 5/1/2016 $151,000 300 40,000 0 (20,000) 4,000) (30,000) (1,000) (51,000) 4/30/2017 $355,800 500 55,000 0 (30,000) (5,000) (25,000) 0 0