TABLE 2
                               INVENTORY CHANGES                                 
            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
Net cash farm income                  132,114      59,570     113,093     262,477
CROPS AND FEED
  Ending inventory                    215,296     140,985     198,957     389,151
  Beginning inventory                 253,858     196,888     237,734     416,384
  Inventory change                    -38,563     -55,903     -38,777     -27,234
MARKET LIVESTOCK
  Ending inventory                      2,610         102       2,317       9,357
  Beginning inventory                   3,017         134       4,102       9,806
  Inventory change                       -407         -32      -1,785        -450
ACCTS RECEIVABLE & OTHER CURRENT ASSETS
  Ending inventory                     65,418      33,893      52,844     121,194
  Beginning inventory                  40,186      25,159      27,449      98,080
  Inventory change                     25,233       8,734      25,395      23,114
PREPAID EXPENSES AND SUPPLIES
  Ending inventory                     37,893      20,257      31,498      76,808
  Beginning inventory                  40,990      26,893      36,592      73,072
  Inventory change                     -3,097      -6,636      -5,094       3,736
ACCOUNTS PAYABLE & ACCRUED EXPENSES
  Beginning inventory                  25,984      22,719      26,929      40,007
  Ending inventory                     30,733      28,471      25,970      45,395
  Inventory change                     -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