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CITY OF ST. ANTHONY
<br />ENTERPRISE FUNDS
<br />COMBINING STATEMENT OF CHANGES IN FINANCIAL POSITION
<br />YEARS ENDED DECEMBER 31, 1984 AND 1983
<br />SCHEDULE 18
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<br />Liquor
<br />Utility
<br />Combined
<br />Fund
<br />Funds
<br />1984
<br />1983
<br />Working Capital Provided By
<br />Operations
<br />Net Income (Loss) for Year
<br />$337,707
<br />($141,503)
<br />$196,204
<br />$175,079
<br />Adjustment for Items Not Affecting Working Capital
<br />Depreciation
<br />51,414
<br />84,041
<br />135,455
<br />123,724
<br />(Gain) Loss on Disposal of Equipment
<br />(660)
<br />729
<br />69
<br />250
<br />Total Working Capital Provided By (Applied To) Operations
<br />388,461
<br />(56,733)
<br />331,728
<br />299,053
<br />Proceeds from Disposal of Equipment
<br />1,900
<br />1,900
<br />Decrease in Other Receivables
<br />7,422
<br />7,422
<br />10,571
<br />Total Working Capital Provided (Applied)
<br />390,361
<br />49,311)
<br />341,050
<br />309,624
<br />Working Capital Applied To
<br />Transfer to General Fund
<br />340,000
<br />340,000
<br />385,000
<br />Acquisition of Plant and Equipment
<br />10,197
<br />3,095
<br />13,292
<br />89,930
<br />Decrease in Other Liabilities
<br />6,631
<br />6,631
<br />9,858
<br />Total Working Capital Applied
<br />350,197
<br />9,726
<br />359,923
<br />484,788
<br />Increase (Decrease) in Working Capital
<br />$ 4.0,164
<br />(S 59,037)
<br />($ 18,873)
<br />($175,164)
<br />Changes in Working Capital By Components
<br />Increases (Decreases) in Current Assets
<br />Cash and Short -Term Investments
<br />$ 1,318
<br />($135,776)
<br />($134,458)
<br />($289,455)
<br />Petty Cash and Change Funds
<br />15,100
<br />Accounts Receivable
<br />42,168
<br />42,168
<br />(6,007)
<br />Other Receivables
<br />413
<br />28,403
<br />28,816
<br />(19,171)
<br />Inventories
<br />28,525
<br />(418)
<br />28,107
<br />227,126
<br />Prepaid Insurance
<br />1,375
<br />2,670
<br />4,045
<br />1,732
<br />31,631
<br />(62,953)
<br />(31,322)
<br />(70,675)
<br />Increases (Decreases) in Current Liabilities
<br />Accounts Payable
<br />37,278
<br />(5,327)
<br />31,951
<br />33,985
<br />Accrued Payroll and Related Taxes
<br />2,679
<br />(164)
<br />2,515
<br />923
<br />Accrued Sales Tax
<br />(365)
<br />(365)
<br />19,041
<br />Due to General Fund
<br />(48,125)
<br />(48,125)
<br />48,125
<br />Meter Deposits
<br />1,575
<br />1,575
<br />2,415
<br />_
<br />(8,533)
<br />(3,916)
<br />12,449)
<br />104,489
<br />Increase (Decrease) in Working Capital
<br />40,164
<br />(59,037)
<br />(18,873)
<br />(175,164)
<br />Working Capital at Beginning of Year
<br />670,541
<br />146,830
<br />817,371
<br />992,535
<br />Working Capital at End of Year
<br />$710,705
<br />$ 87,793
<br />$798,498
<br />$817,371
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