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CITY OF ELK RIVER,MINNESOTA <br /> SUBCOMBINING BALANCE SHEET <br /> NONMAJOR SPECIAL REVENUE FUNDS <br /> DECEMBER 31,2012 <br /> Senior <br /> Pinewood Citizen Revolving <br /> Library Ice Arena Golf Course Account Landfill Loan <br /> ASSETS <br /> Cash and investments $ 454,568 $ $ 14,957 $ 12,250 $1,459,200 $ 924,517 <br /> Receivables: <br /> Interest 1,304 - 35 4,246 21652 <br /> Taxes 2,827 - - - <br /> Accounts - 227,765 3,170 50,000 <br /> Notes - - 253,374 <br /> Due from other governments - - <br /> Due from other funds 2,240 <br /> Prepaid items - - - <br /> Total assets $ 458,699 $ 230,005 $ 14,957 $ 12,285 $1,466,616 $1,230,543 <br /> LIABILITIES <br /> Accounts payable $ 1,822 $ 42,202 $ 8,864 $ 1,015 $ 4,461 $ 17,474 <br /> Salaries payable - 12,250 2,747 - 788 - <br /> Due to other funds 80 4,471 - - <br /> Unearned revenue - 1,112 3,346 - - - <br /> Totalliabilities 1,902 60,035 14,957 1,015 5,249 17,474 <br /> DEFERRED INFLOWS OF RESOURCES <br /> Unavailable revenue-taxes 2,226 - - - - - <br /> Unavailable revenue-notes - 253,374 <br /> Total deferred inflows of resources 2,226 253,374 <br /> FUND BALANCES <br /> Nonspendable - - <br /> Restricted - - - 763,939 - <br /> Committed 454,571 169,970 11,270 - 959,695 <br /> Assigned - - - 697,428 - <br /> Total fund balances 454,571 169,970 - 11,270 1,461,367 959,695 <br /> Total liabilities,deferred inflows <br /> of resources,and fund balances $ 458,699 $ 230,005 $ 14,957 $ 12,285 $1,466,616 $1,230,543 <br /> 67 <br />