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CITY OF ELK RIVER,MINNESOTA <br /> STATEMENT OF FIDUCIARY NET POSITION <br /> AGENCY FUNDS <br /> DECEMBER 31,2017 <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 /> The notes to the financial statements are an integral part of this statement. <br /> I1I-21 <br /> 73 <br />