| Description | Beginning of Year - Book Value | End of Year - Book Value | End of Year - Fair Market Value |
|---|---|---|---|
| INTEREST RECEIVABLE | 43,788 | 87,575 | 87,575 |
| PREPAID TAXES | 245,153 | 78,561 | 78,561 |
| DISTRIBUTIONS RECEIVABLE | 128,618 | 0 | |
| FEDERAL TAX REFUND DUE | 201,080 | 201,080 |