Please answer the attached questions. Thank you :)

Required Information

[The following information applies to the questions displayed below.]

The Village of Seaside Pines prepared the following enterprise fund Trial Balance as of December 31, 2017, the last day of

its fiscal year.The enterprise fund was established this year through a transfer from the General Fund.

Debits Credits

Accounts payable 103,000

Accounts receivable 25,800

Accrued interest payable 28,900

Accumulated depreciation 46,500

Administrative and selling expenses 48,500

Allowance for uncollectivle accounts 12,400

Capital assets 707,000

Cash 90,200

Charges for sales and services 553,000

Cost of sales and services 495,000

Depreciation expense 46,500

Due from General Fund 17,100

Interest expense 40,200

Interest revenue 4,300

Transfer in, from General Fund 115,200

Revenue bonds payable 625,300

Supplies inventory 18,300

Totals 1,488,600 1,488,600

Prepare the reconciliation of operating income to net cash provided by operating activities that would appear at the bottom of the

December 31 Statement of Cash Flows. Recall that the beginning balance of all assets and liabilities is zero. (Negative amounts should

be indicated with a minus sign.)