TABLE 1
                           FARM INCOME STATEMENT                               
            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
CASH FARM INCOME
  Barley                                4,937       4,464       6,554       5,020
  Beans, Black Turtle                     273         562          54         667
  Beans, Dark Red Kidney                  415         417          -           - 
  Beans, Great Northern                   508          -           -        2,541
  Beans, Navy                           2,978       8,350         631       3,579
  Beans, Pinto                          1,642         719         251       4,536
  Corn                                 37,002      29,971      13,184      74,038
  Hay, Alfalfa                          1,236         985         647       3,982
  Potatoes                              1,609       3,411          -           - 
  Soybeans                            100,206      68,718      81,588     141,208
  Straw                                   735          48          -          115
  Sugar Beets                         168,923     118,567     168,634     318,994
  Sunflowers                            3,989       2,884         624       9,468
  Sunflowers, Confectionary             3,830       2,345      11,014       2,448
  Wheat, Durum                            439       2,195          -           - 
  Wheat, Spring                       120,696      91,933     130,118     177,537
  Soybeans, Food                          323          -        1,043          - 
  Miscellaneous crop income                76         121          -            3
  Beef, Background Beef                   229          62          -        1,082
  Beef, Finish Beef Calves              1,834          -           -        8,762
  Dairy Steers                          1,012          -        5,058          - 
  Hogs, Farrow-Fin, Raised Hogs         2,003          -           -       10,016
  Beef, Finish Cull Cows                   57          -           -          283
  CCC market loan gain                     13          -           11          - 
  Misc. livestock income                  163          -          223          27
  LDP payments                          5,312       3,484       4,854       7,633
  Direct & CC govt payments            27,580      22,458      27,724      40,060
  CRP payments                          1,085       1,855       1,051         633
  Livestock govt payments                 166          -           -          828
  Other government payments             2,468       1,057       1,354       7,863
  Custom work income                    7,582       6,407       5,165       8,692
  Patronage dividends, cash             5,188       2,776       3,168      10,964
  Insurance income                     32,939      35,274      35,985      26,226
  Cash from hedging accts               3,019         757       3,755       5,007
  Other farm income                    19,453       7,771      14,692      38,735
Gross Cash Farm Income                559,921     417,592     517,379     910,946

                                    TABLE 1
                       FARM INCOME STATEMENT (Continued)                         
            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
CASH FARM EXPENSE
  Seed                                 42,012      31,403      39,316      60,389
  Fertilizer                           42,726      36,851      36,063      71,030
  Crop chemicals                       53,562      49,116      59,166      77,819
  Crop insurance                       19,790      17,665      18,841      27,043
  Drying fuel                           1,923       1,311       2,108       3,874
  CCC buyback                           5,875       1,337       1,351      12,755
  Crop custom hire                        250          -           -           - 
  Crop hauling and trucking               427         703          71         801
  Crop marketing                        1,364       2,973       2,399         413
  Crop miscellaneous                    3,824       2,211       4,195       4,529
  Feeder livestock purchase             1,390          -        2,256       4,098
  Purchased feed                        1,183           7         549       5,147
  Livestock miscellaneous                 425          59         151       1,719
  Interest                             23,542      21,172      22,891      26,866
  Fuel & oil                           23,608      19,751      19,956      35,821
  Repairs                              38,965      35,090      34,843      56,223
  Custom hire                          10,719      10,772       9,965      17,498
  Hired labor                          24,035      20,608      18,862      47,170
  Land rent                            81,496      68,037      80,406     118,452
  Stock/quota lease                    11,127       7,332      13,132      17,011
  Machinery & bldg leases               6,428       4,521       8,434       9,517
  Real estate taxes                     4,133       2,919       3,069       6,859
  Farm insurance                        8,740       8,499       7,676      11,997
  Utilities                             5,002       5,156       4,355       6,766
  Dues & professional fees              4,342       3,689       5,299       5,609
  Hedging account deposits              1,429          95       1,182       3,311
  Miscellaneous                         9,489       6,744       7,749      15,755
Total cash expense                    427,807     358,022     404,286     648,469
Net cash farm income                  132,114      59,570     113,093     262,477
INVENTORY CHANGES
  Crops and feed                      -38,563     -55,903     -38,777     -27,234
  Market livestock                       -407         -32      -1,785        -450
  Accounts receivable                  25,233       8,734      25,395      23,114
  Prepaid expenses and supplies        -3,097      -6,636      -5,094       3,736
  Accounts payable                     -4,750      -5,752         959      -5,389
Total inventory change                -21,583     -59,589     -19,302      -6,221
Net operating profit                  110,531         -19      93,791     256,255
DEPRECIATION AND OTHER CAPITAL ADJUSTMENTS
  Breeding livestock                      -82         -17         -45        -123
  Machinery and equipment             -29,460     -23,841     -26,729     -47,849
  Buildings and improvements              627       3,009        -962       2,565
  Other farm capital                    5,328       3,356       6,598       8,791
Total depr. and other capital adj     -23,587     -17,493     -21,137     -36,616
Net farm income                        86,944     -17,512      72,654     219,640