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35 <br />ASSETS <br />Cash 1,112,465$ <br />Accounts receivable 1,406 <br />Prepaid items 38 <br /> Total assets 1,113,909$ <br />LIABILITIES <br />Accounts payable 13,212$ <br />Refundable deposits payable 1,100,697 <br /> Total liabilities 1,113,909$ <br />CITY OF ELK RIVER, MINNESOTA <br />STATEMENT OF FIDUCIARY NET POSITION <br />AGENCY FUNDS <br />DECEMBER 31, 2017 <br />The notes to the financial statements are an integral part of this statement.