Assets Liabilities
Balance Sheet Beginning Ending Beginning Ending Income Statement - Accrual Adj. Income
Cash on Hand 1,500 7,591 Accounts Payable (Exp) 2,000 2,000 Cash Income (adj. for cull lvstk sales)   $358,424
Crops Held for Seed (Exp) 8,400 8,400 Accrued Interest (Exp) 12,540 11,889 Non-Cash Income Adjustments   0
Crops Held for Sale (Inc) 200,000 200,000 Current Principal 11,908 12,559 Non-Cash Income (Raised Brdg Lvstk)   0
Market Livestock (Inc) 0 0 Other Current Liability (Exp) 10,000 10,000 Capital Gain/Loss on Breeding Lvstk (Net) 0
Other Current Assets (Inc) 15,000 15,000 Short Term Notes Payable (Exp) 0 0 Gross Revenue   $358,424
Cash Invt Growing Crops (Exp) 0 0 Other Current Liab. (Not Adj.) 0 0     Expense
Supplies&Prepaid Exp. (Exp) 10,000 10,000 Def. Tax on Current Assets 0 0 Cash Expense (Excluding Interest)   278,020
Total Current Assets 234,900 240,991 Operating Loan Carryover 0 0 Non-Cash Feed Inventory Adjustment   0
Non-Current Assets     Total Current Liab. 36,448 36,448 Other Non-Cash Non-Interest Expense   0
Mach. & Equipment 325,000 292,500 Non-Current Liabilities     Depreciation (Land, Bldgs, Equip.)   34,500
Breeding Livestock 0 0 Prin. on T.D. & C.L. 255,399 242,840 Total Operating Expense   312,520
Real Estate (Land, Bldgs, Impr) 1,040,000 1,038,000 Total Business Liab. 291,847 279,288 Cash Int. Exp. - T.D. & C.L.   12,540
Total Business Assets 1,599,900 1,571,491 Business Net Worth 1,308,053 1,292,204 Cash Int. Exp. - Operating   4,865
Change in Equity From Beginning to End of Year -15,849 Non-Cash Interest Expense   -651
Total Expense   $329,274
Cash Flow Statement   Inflows OutFlows      
Crop Sales & Net Insurance Payments   319,920 Operating Expenses No Interest > 278,020 Net Business Income From Operations 29,151
Mrkt & Cull Livestock Sales   0 Other Cash Business Expense   0 Net Business Income   29,151
Government Payments   38,505 Cash Int. Exp. - T.D. & C.L.*   12,540 Income & SS Taxes (Cash & Non-Cash) 0
Other Cash Business Income   0 Cash Int. Exp. - Operating 7.0% 4,865 Net Income   $29,151
Operating Loan Proceeds 50.0% 139,010 Loan Prin. Payments - T.D. & C.L.   11,908
Loan Proceeds Capital Assets   0 Breeding Livestock Asset Purchases   0 Statement of Owner Equity  
Non-Business Inflows/Revenue   0 Mach & Equip & Real Estate Purchase 0 Beginning Net Worth (Cost/Mrkt)   1,308,053
Other Nonfarm Inflows, net of taxes   0 Owner withdrawals   45,000 Net Income + 29,151
Other Nonfarm Inflows, net of taxes   0 Cash Taxes Paid (Income & SS)   0 Non-Business Cash Inflows + 0
Total Cash Inflows   $497,434 Other Cash Outflows (Not Expenses)   0 Owner Withdrawals (Cash) - 45,000
* T.D. = Term Debt, C.L. = Capital Lease   Subtotal $352,333 Asset Valuation Change or Cont./Distrib. +/- 0
Operating Loan Prin. Payments   $139,010 Calculated Ending Net Worth = 1,292,204
Total Cash Outflows   $491,343 Reported Ending Net Worth (Cost/Mrkt) 1,292,204
Change in Cash Flow (Begin + Net Flow) from previous year Annual Net Cash Available (Begin + Net Flow) 7,591 Discrepancy   0