Create the reconciliation (i.e., indirect method) portion of the Statement of Cash Flow for governmental entities. The 20x3 post-closing and 20x4 pre-closing balances were as follows: 20x3 20x4 Cash 900,000 1,380,000 Accounts Receivable 250,000 700,000 Supplies Inventory 30,000 36,300 Investments 320,000 395,000 Building, Net 3,000,000 2,980,000 Equipment, Net 1,000,000 858,375 Accounts Payable & Accrued Salaries (100,000) (91,300) Note Payable - (80,000) Debt (1,000,000) (500,000) Net Position (4,400,000) (4,400,000) Charges for Services (3,450,000) Interest and Dividend Income (40,000) Grant Income (50,000) Salary Expenses 466,300 Other Expenses 25,000 Supplies Expense 1,493,700 Depreciation Expense 285,000 Interest Expense 25,000 Gain on Sale of PPE (3,375) Transfers In (30,000)