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Assets <br />Current assets <br />Cash and temporary investments $ 365,451 $ 300,213 <br />Due from other governmental units — 1,471 <br />Total assets <br />Current liabilities <br />Due to other governmental units <br />Liabilities and Fund Equity <br />CITY OF RAMSEY <br />Insurance — Internal Service Fund <br />Comparative Balance Sheet <br />As of December 31, 2000 and 1999 <br />Fund equity <br />Retained earnings <br />Unreserved 363,976 301,361 <br />Total liabilities and fund equity $ 365,451 $ 301,684 <br />Exhibit G -1 <br />2000 1999 <br />$ 365,451 $ 301,684 <br />$ 1,475 $ 323 <br />