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CITY OF LINO LAKES <br />WATER AND SEWER FUND <br />STATEMENT OF RETAINED EARNINGS <br />For the Year Ended December 31, 1977 <br />Balance, beginning of year <br />Adjustment to record customer deposits <br />Balance, Beginning of Year, As Adjusted (Note 6) <br />Net loss for year <br />Transfer to General Fund <br />Balance, End of Year <br />$ 13,135 <br />(1,190) <br />11,945 <br />(2,027) <br />(9,918) <br />$ -0- <br />The accompanying Notes to Financial Statements are an integral part of this statement. <br />