Here Is Fiscal 2021 Financial Information for a City's Data

Essay

Here is fiscal 2021 financial information for a city's data processing center, whose activities are reported in an internal service fund:
$$\begin{array} { | l | r | } \hline \text { Change in net position } & \$ 750,000 \\\hline \text { Operating income } & 1,250,000 \\\hline \text { Depreciation expense } & 850,000 \\\hline \text { Increase in accounts receivable } & 100,000 \\\hline \text { Nonoperating gain on disposal of capital assets } & 15,000 \\\hline \text { Decrease in inventories } & 8,000 \\\hline \text { Increase in net pension liability } & 200,000 \\\hline \text { Increase in OPEB liability } & 300,000 \\\hline \text { Increase in accounts payable } & 40,000 \\\hline \text { Nonoperating investment income } & 62,000 \\\hline\end{array}$$ Required
Prepare the data processing center's required reconciliation to cash provided by operations, presented in its fiscal 2021 statement of cash flows, in good form.