I need help with (requirement D)preparing a statement cash flows with the "reconciliation of operating income to net cash provided by operating activities"

Please check my work and help woth part D reconciliation?

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 $1,401,000; billings to the General Fund amountec to $116.000. 3. Liabilities for the following were recorded during the year: 4. Materials and supplies. were used in the amount of $290,000, all for costs of sales and services. 5. After collection efforts were unsuccessful, $14,700 of old accounts recelvable were written off. 6. Accounts receivable collections totaled $1,516,000 from nongovernmental customers and $50,500 from the General Fund. 7. $1.079,800 of accounts payable were paid in cash. 8. One year's interest in the amount of $182.700 ws poid. 9. Construction was completed on plant assets costing $258.000, that amount was transferred to Utility Plant in Service. 10. Depreciation was recorded in the amount of $268,100, Prepare a Statement of Revenues, Expenses, and Changes in Fund Net Prepare a Statement of Net Position as of June 30. 2020. iDeduci Prepare a Statement of Cash Flows for the year ended June 30, 2020. Assume all c outlay. Assume the entire construction work in proaress llability fsee item 3) was p