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CITY OF RAMSEY, MINNESOTA <br />WATER UTILITY FUND <br />COMPARATIVE BALANCE SHEET <br />As of December 31, 1996 and 1995 <br />ASSETS <br />Current Assets: <br />Cash and investments <br />Accounts receivable <br />Due from other funds <br />Inventories, water meters <br />Total Current Assets <br />Property and Equipment, at Cost: <br />Buildings and structures <br />Machinery and equipment <br />Water lines <br />Less accumulated depreciation <br />Net Property and Equipment <br />Total Assets <br />LIABILITIES AND FUND EQUITY <br />Liabilities: <br />Accounts payable <br />Salaries payable <br />Due to other governmental units <br />Total Liabilities <br />Fund Equity: <br />Contributed capital <br />Contributed capital reserved for future construction <br />Total Contributed Capital <br />Retained earnings <br />Unreserved <br />Total Fund Equity <br />Total Liabilities and Fund Equity <br />1996 1995 <br />$ 2,184,598 $ 2,190,565 <br />132,608 201,481 <br />644,814 - <br />1,987 1,348 <br />2,964,007 2,393,394 <br />748,631 748,631 <br />39,826 34,452 <br />5,576,663 4,283,194 <br />6,365,120 5,066,277 <br />706,593 569,448 <br />5,658,527 4,496,829 <br />$ 8,622,534 $ 6,890,223 <br />$ 6,867 $ 7,603 <br />348 - <br />2,235 877 <br />9,450 8,480 <br />6,215,071 5,031,825 <br />2,133,754 1,741,449 <br />8,348,825 6,773,274 <br />264,259 108,469 <br />8,613,084 6,881,743 <br />$ 8,622,534 $ 6,890,223 <br />Exhibit F-4 <br />-71- <br />