STATEMENT OF CASH FLOWS, 1999                         
                  North Dakota Farm Business Management Education Program            
                                       State Report                                  
                             (Farms sorted by Net Farm Income)                       
                                                  Average Of   Average Of   Average Of
                                                   All Farms     Low 20%     High 20% 
                                                  
     Number of Farms                                     467           93           93
     (a) Beginning cash balance (farm & nonfarm)        8866         7007        12317
         CASH FROM OPERATING ACTIVITIES
           Gross cash farm income                     218456       132608       401825
           Net nonfarm income                (+)       17665        19301        15690
           Total cash farm expense           (-)      168244       124736       290420
           Apparent family living expense    (-)       31420        23091        41031
           Income and social security tax    (-)        3895         1992         8125
     (b) Cash from operations                (=)       32561         2090        77938
         CASH FROM INVESTING ACTIVITIES
           Sale of breeding livestock                   2513         2879          949
           Sale of machinery & equipment     (+)        1685          693         2908
           Sale of farm land                 (+)         412           -            - 
           Sale of farm buildings            (+)          56           -           228
           Sale of other farm assets         (+)         402          654          396
           Sale of nonfarm assets            (+)        1314         1511         1867
           Purchase of breeding livestock    (-)        6531         8295         5840
           Purchase of machinery & equip.    (-)       20815        15628        39487
           Purchase of farm land             (-)        7387         5383        12305
           Purchase of farm buildings        (-)        2221         2571         3044
           Purchase of other farm assets     (-)        2144          187         4615
           Purchase of nonfarm assets        (-)        7339         4055        11189
     (c) Cash from investing activities      (=)      -40056       -30382       -70132
         CASH FROM FINANCING ACTIVITIES
           Money borrowed                             159255       141023       248548
           Cash gifts and inheritances       (+)        4406         4372         5408
           Principal payments                (-)      152188       116178       247709
           Dividends paid                    (-)           9           46           - 
           Gifts given                       (-)         437          169          169
     (d) Cash from financing activities      (=)       11027        29002         6078
     (e) Net change in cash balance      (b+c+d)        3532          710        13885
         Ending cash balance (farm & nonfarm)          12398         7716        26202