In Operating Assets and Liabilities Accounts Receivable 0 Prepaid Expenses (186,326) Accounts Payable and Accrued Expenses 641,664 Change in Unearned Timber Revenue 1,354,048 Depletion Expense - Fee lends 837,725 Amortization of Bridges & Culverts 0 Amortization of Prepaid Loan Cost 0 2,547,100 NET CASH