(a) Using the letters provided, indicate how each of the items should be reported in an Enterprise Fund statement of cash flows for Dent County.

(b) Using the information in (a), prepare the statement of cash flows for this Dent County Enterprise Fund. (A reconciliation of operating income is not required because sufficient data are not provided.) Assume 20XS is the year.

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1. Cash received from sales to public 2. Cash received from sales to other departments 3. Cash paid to employees 4. Cash paid to suppliers. 5. Cash paid in lieu of taxes (not based on services provided) 6. Cash received from operating grants 7. Cash paid for equipment 8. Cash received from sale of equipment (gain of $10,000) 9. Cash received from short-term borrowing for working capital 10. Cash received from sale of unrestricted investments to finance upcoming equipment purchases 11. Cash received from capital grants 12. Cash paid for interest on bonds issued to finance plant expansion ***** ....... 13. Capital assets donated by developers. 14. Purchase of investments from cash restricted for retirement of capital bonds 15. Cash paid in discretionary transfer to General Fund to finance general capital asset purchases **** 16. Interest received on unrestricted investments 17. Interest received on investments restricted for capital asset purchases (The interest is restricted.). 18. Cash received from sale of bonds to construct new plant 19. Unrestricted cash, beginning of year. 20. Restricted cash, beginning of year A = Cash flows from operating activities B = Cash flows from noncapital financing activities C=Cash flows from capital and related financing activities D = Cash flows from investing activities E = Significant noncash financing and investing activities F = Other (Explain.) $3,000,000 500,000 700,000 1,200,000 50,000 1,000,000 1,500,000 100,000 25,000 80,000 14,000,000 600,000 5,000,000 100,000 75,000 44,000 79,000 15,000,000 3,300,000 1,200,000