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Exhibit A-5 <br />CITY OF ORONO. MINNESOTA <br />Statement of Cash Flows <br />Propnetary Fund Type (continued) <br />Years Ended December 31, 1995 and 1994 <br />Enterprise Funds <br />Cash flows from investing activities <br />Interest received on investments <br />Net increase (decrease) in cash and cash equivalents <br />Cash and cash equivalents <br />Beginning of year <br />End of year <br />Cash and cash equivalents <br />Unrestricted cash and temporary' investments <br />Restricted cash and temporary investments <br />Total cash and cash equivalents <br />Noncash operating items (golf course) <br />During the year ended December 31, 1995, the City traded in equipment with an adjusted book value <br />of $1,020. <br />1995 1994 <br />82,699 67,707 <br />1,580,597 (63,767) <br />1,873,947 1,937,714 <br />$ 3,454.544 $ 1,873,947 <br />$ 1,129,699 <br />2,324,845 <br />$ 1,067,213 <br />806,734 <br />$ 3.454,544 $ 1,873,947 <br />Equipment <br />Original price <br />Accumulated depreciation <br />Adjusted book value <br />Less trade-in value <br />Loss on sale of equipment <br />1,700 <br />680 <br />1,020 <br />(L020) <br />I <br />I <br />I <br />I <br />i <br />1 <br />1 <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />See notes to financial statements <br />•27. <br />1 <br />j