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CITY OF LINO LAKES <br />WATER AND SEWER FUND <br />STATEMENT OF CHANGES IN FINANCIAL POSITION <br />For the Year Ended December 31, 1977 <br />Working capital applied: <br />Net loss $ 13,507 <br />Charges against income not affecting working capital - <br />Depreciation (11,480) <br />Total Working Capital Applied to Operations 2,027 <br />Adjustment to record customer deposits 1,190 <br />Transfer to General Fund 9,918 <br />Decrease in Working Capital $ 13,135 <br />Changes in components of working capital: <br />Decrease in current assets - <br />Clerk's balance $ 11,099 <br />Accounts receivable 1,960 <br />Prepaid expenses 216 <br />(Decrease) in current liabilities (140) <br />Decrease in Working Capital $ 13,135 <br />The accompanying Notes to Financial Statements are an integral part of this statement. <br />1 <br />1 <br />1 <br />1 <br />1 <br />1 <br />1 <br />1 <br />1 <br />1 <br />1 <br />1 <br />1 <br />1 <br />1 <br />1 <br />1 <br />1 <br />