I need help with finding the Decrease in Accounts Receivable in REQUIREMENT D. I figured everything else out. It is not 43,600 or (43,600) as I have tried that already.

The Town of Weston has a Water Utility Fund with the following trial balance as of July 1, 2019, the first day of the fiscal year: During the year ended June 30,2020, the following transactions and events occurred in the Town of Weston Water Utility Fund: 1. Accrued expenses at July 1 were paid in cash. 2. Billings to nongovernmental customers for water usage for the year amounted to $1.454,000, bilings to the General Fund amounted to $122,000 3. Llabilities for the following were recorded during the year: 4. Materials and supplies were used in the amount of $308,000, all for costs of sales and services. 5. After collection efforts were unsuccessful, $15,300 of old accounts tecelvable were written off. 6. Accounts recelvable collections totaled $1,552,000 from nongovernmental customers and $52,300 from the General Fund. 7. $1,118,200 of accounts payable were paid in cash. 8. One year's interest in the amount of $189,300 was paid 9. Construction was completed on plant assets costing $264.000; that amount was transferred to Utility Plant in Service 10. Depreciation was recorded in the amount of $274100. 4. Materials and supplies were used in the amount of $308,000, all for costs of sales and services 5. After collection efforts were unsuccessful, $15,300 of old accounts receivable were written off. 6. Accounts receivable collections totaled $1,552,000 from nongovernmental customers and $52,300 from the General Fund. 7. $1,118,200 of accounts payable were paid in cash. 8. One year's interest in the amount of $189,300 was paid. 9. Construction was completed on plant assets costing $264,000; that amount was transferred to Utility Plant in Service. 10. Depreciation was recorded in the amount of $274,100. 11. The Allowance for Uncollectible Accounts was increased by $14,000. 12. As required by the loan agreement, cash in the amount of $116,000 was transferred to Restricted Assets for eventual redemptior the bonds. 13. Accrued expenses, all related to costs of sales and services, amounted to $113,000. 14. Nominal accounts for the year were closed. Required: a. Record the transactions for the year in general joumal form. b. Prepare a Statement of Revenues, Expenses, and Changes in Fund Net Position. c. Prepare a Statement of Net Position as of June 30,2020 . d. Prepare a Statement of Cash Flows for the year ended June 30, 2020. Assume all debt and interest are related to capital outlay. Assume the entire construction work in progress liability (see item 3) was paid in entry 7 . Inciude restricted assets as cash and cash equivalents. In the reconciliation, assume the Accounts Recelvable is netted against the Allowance account. 8 Answer is complete but not entirely correct. Complete this question by entering your answers in the tabs below. Prepare a Statement of Cash Flows for the year ended June 30, 2020. Assume all debt and interest are related to capltal outlay. Assume the entire construction work in progress liablity (see item 3) was paid in entry 7 . Include restricted assets as cash and cash equivalents. (Deductions should be entered as a negative amount.) Prepare a Statement of Revenues, Expenses, and Changes in Fund Net Position. (Deductions should be entered as a negative amount.) epare a Statement of Net Position as of June 30,2020 . (Deductions should be entered as a negative amount.) Prepare a Statement of Cash Flows for the year ended June 30, 2020. Assume all debt and interest are related to capital outlay. Assume the entire construction work in oroarese lishilik. indentraid in entry 7 . Include restricted assets as .) Cash Paid to Suppliers \begin{tabular}{r|r|} \hline & (975,700) \\ \hline \end{tabular} \begin{tabular}{|l|c|} \hline Net Cash Provided by Operating Activities & \\ \hline Cash Flows from Noncapital Financing Activities: & 628,600 \\ \hline Net Cash Provided by Noncapital Financing Activities & \\ \hline Cash Flows from Capital and Related Financing Activities: & \\ \hline Interest Paid on Long-Term Debt & (189,300) \\ \hline Acquisition of Capital Assets & (234,000)( \\ \hline \\ \hline Net Cash Used for Capital and Related Financing Activities & \\ \hline Cash Flows from Investing Activities: & (423,300) \\ \hline Net Cash Provided from Investing Activities & \\ \hline Net Increase in Cash and Cash Equivalents & \\ \hline Cash and Cash Equivalents Beginning of Year & 0 \\ \hline Cash and Cash Equivalents End of Year & 205,300V \\ \hline \end{tabular} Reconciliation of Operating Income to Net Cash Provided by Operating Activities: Operating Income $267,900 Depreciation Expense Decrease in Accounts Receivables Increase in Interfund Receivables Decrease in Supplies Inventory Decrease in Accounts Payables Increase in Accrued Expenses Payable Net Cash Provided by Operating Activities C