TABLE 8
                            STATEMENT OF CASH FLOWS                              
            Minnesota and North Dakota Farm Business Mgmt. Education             
                            Red River Valley, 2004                               
                       (Farms Sorted By Net Farm Income)                         
                                     Avg. Of                                     
                                    All Farms     Low 20%    40 - 60%    High 20%
Number of farms                           230          46          46          46
Beginning cash (farm & nonfarm)        21,939      16,329      18,737      36,901
CASH FROM OPERATING ACTIVITIES
   Gross cash farm income             559,921     417,592     517,379     910,946
   Net nonfarm income                  15,123      21,327      12,833       9,328
   Total cash farm expense           -427,807    -358,022    -404,286    -648,469
   Apparent family living expense     -54,611     -42,325     -50,550     -72,976
   Income and social security tax     -14,239     -11,175      -8,852     -25,227
Cash from operations                   78,388      27,397      66,524     173,602
CASH FROM INVESTING ACTIVITIES
   Sale of breeding livestock               2          -           -           - 
   Sale of machinery & equipment        4,657       2,237       4,677       6,258
   Sale of titled vehicles                  9          43          -           - 
   Sale of farm land                    1,713         326          85          - 
   Sale of farm buildings               2,192       3,913          -        5,943
   Sale of other farm assets            1,921           0         100       3,652
   Sale of nonfarm assets               3,388         473       7,921       1,700
   Purchase of breeding livestock         -25          -           -1         -39
   Purchase of machinery & equip.     -58,274     -32,405     -56,402     -98,961
   Purchase of titled vehicles         -3,641      -2,561      -3,754      -5,501
   Purchase of farm land              -37,769     -16,450     -48,820     -45,669
   Purchase of farm buildings          -9,716      -6,894      -6,365     -14,742
   Purchase of other farm assets      -12,684        -543     -18,028     -10,096
   Purchase of nonfarm assets         -23,709     -12,588     -24,924     -38,051
Cash from investing activities       -131,936     -64,448    -145,510    -195,505
CASH FROM FINANCING ACTIVITIES
   Money borrowed                     335,326     318,642     351,266     368,972
   Cash gifts and inheritances          5,459       5,465       6,430      12,279
   Principal payments                -283,570    -278,342    -280,897    -351,679
   Dividends paid                         -13          -           -           - 
   Gifts given                           -350          -         -120      -1,563
Cash from financing activities         56,852      45,766      76,679      28,009
Net change in cash balance              3,304       8,715      -2,307       6,106
Ending cash (farm & nonfarm)           25,243      25,044      16,430      43,007