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Chapter 07 – Fiduciary (Trust) Funds
7-1. THE ANSWERS TO THIS, AND TO THE FIRST EXERCISE OF CHAPTERS 1 THROUGH 9 WILL
VARY FROM STUDENT TO STUDENT, ASSUMING EACH HAS A DIFFERENT CAFR.
AGENCY FUNDS
7-2 . GASB STANDARDS REQUIRE THAT GOVERNMENTS ACCOUNT FOR SPECIAL ASSESSMENT
ACTIVITIES IN AN AGENCY FUND IF THE GOVERNMENT HAS NO OBLIGATION (PRIMARY
OR SECONDARY) TO ASSUME RESPONSIBILITY FOR DEBT PAYMENTS, EVEN IF THE
PROPERTY OWNERS DEFAULT.
IF THE GOVERNMENT HAS ANY OBLIGATION (INCLUDING GUARANTEEING THE DEBT) FOR
THE NOTE, THEN THE SPECIAL ASSESSMENT TAX RECEIPTS SHOULD BE REPORTED IN THE
DEBT SERVICE (OR GENERAL FUND) AS FUNDS RESTRICTED FOR EXPENDITURE ON
INTEREST AND PRINCIPAL ON LONG-TERM DEBT.
2. CASH 19,544,000
TAXES RECEIVABLE FOR OTHER GOVERNMENTS-CURRENT 19,544,000
7-1
Chapter 07 – Fiduciary (Trust) Funds
4. CASH 293,160
DUE FROM TAX AGENCY FUND 293,160
7-3 ( C).
TOWN OF THOMAS
GENERAL FUND
GENERAL JOURNAL
FY 2013/2014
DEBITS CREDITS
1. TAXES RECEIVABLE-CURRENT 6,400,000
ESTIMATED UNCOLLECTIBLE CURRENT TAXES 128,000
REVENUES CONTROL 6,272,000
3. DUE FROM TAX AGENCY FUND 4,008,950
EXPENDITURES CONTROL 61,050
TAXES RECEIVABLE-CURRENT 4,070,000
4. CASH 4,008,950
DUE FROM TAX AGENCY FUND 4,008,950
7-2
Chapter 07 – Fiduciary (Trust) Funds
7-3
Chapter 07 – Fiduciary (Trust) Funds
7-5
ALGONQUIN SCHOOL DISTRICT
SCHOLARSHIP TRUST FUND
GENERAL JOURNAL
FISCAL YEAR 2014
DEBITS CREDITS
ADDITIONS-INVESTMENT EARNINGS-INTEREST 73,400
DEDUCTIONS-INVESTMENT EARNINGS-NET
INCREASE IN FAIR VALUE OF INVESTMENTS 3,000
NET ASSETS HELD IN TRUST FOR SCHOLARSHIPS 1,600
DEDUCTIONS-ADMINISTRATIVE EXPENSES 6,000
DEDUCTIONS-DISTRIBUTIONS OF SCHOLARSHIPS 72,000
7-4
Chapter 07 – Fiduciary (Trust) Funds
7-6 (A).
CITY OF BELVEDERE
COMMUNITY TRUST FUND
GENERAL JOURNAL
JULY 1, 2013 - JUNE 30, 2014
DEBITS
CREDITS
1. CASH 3,000,000
ADDITIONS-CONTRIBUTIONS 3,000,000
2. INVESTMENT IN XYZ COMPANY BONDS 2,000,000
ACCRUED INTEREST RECEIVABLE 25,000
CASH 2,025,000
3. INVESTMENT IN ABC COMPANY STOCK 950,000
CASH 950,000
4. CASH 50,000
ACCRUED INTEREST RECEIVABLE 25,000
ADDITIONS-INVESTMENT EARNINGS-INTEREST 25,000
5. CASH 30,000
ADDITIONS-INVESTMENT EARNINGS-DIVIDENDS 30,000
6. CASH 960,000
INVESTMENT IN ABC COMPANY STOCK 950,000
ADDITIONS-INVESTMENT EARNINGS-NET
INCREASE IN FAIR VALUE OF INVESTMENTS 10,000
INVESTMENT IN DEF COMPANY STOCK 965,000
CASH 965,000
7. CASH 50,000
ADDITIONS-INVESTMENT EARNINGS-INTEREST 50,000
8. DEDUCTIONS-DISTRIBUTION TO COMMUNITY
NONPROFIT ORGANIZATIONS 121,500
CASH 121,500
9. DEDUCTIONS-ADMINISTRATIVE EXPENSES 5,000
CASH 5,000
10. ACCRUED INTEREST RECEIVABLE 25,000
ADDITIONS-INVESTMENT EARNINGS-INTEREST 25,000
7-5
Chapter 07 – Fiduciary (Trust) Funds
DEBITS CREDITS
ADDITIONS:
CONTRIBUTIONS $3,000,000
INVESTMENT EARNINGS:
INTEREST INCOME $100,000
DIVIDEND INCOME 30,000
NET INCREASE IN FAIR VALUE OF INVESTMENTS 7,000
TOTAL ADDITIONS
3,137,000
DEDUCTIONS:
ADMINISTRATIVE EXPENSES 5,000
DISTRIBUTION TO COMMUNITY NONPROFIT ORGANIZATIONS 121,500
NET ASSETS-BEGINNING 0
NET ASSETS-ENDING $3,010,500
7-6
Chapter 07 – Fiduciary (Trust) Funds
LIABILITIES: --0--
NET ASSETS:
HELD IN TRUST FOR DISTRIBUTION TO COMMUNITY
NONPROFIT ORGANIZATIONS $3,010,500
7-7
Chapter 07 – Fiduciary (Trust) Funds
7-7 (A).
MORGAN COUNTY SCHOOL DISTRICT
CIVIC SCHOLARSHIP FUND
GENERAL JOURNAL
JULY 1, 2013 - JUNE 30, 2014
DEBITS CREDITS
1. CASH 30,000
ADDITIONS-CONTRIBUTIONS 30,000
INVESTMENTS 30,000
CASH 30,000
2. CASH 4,250
ADDITIONS-INVESTMENT EARNINGS-INTEREST 1,250
INVESTMENTS 3,000
3. DEDUCTIONS-SCHOLARSHIP AWARDS 4,250
CASH 4,250
4. ADDITIONS-CONTRIBUTIONS 30,000
ADDITIONS-INVESTMENT EARNINGS-INTEREST 1,250
DEDUCTIONS-SCHOLARSHIP AWARDS 4,250
NET ASSETS HELD IN TRUST FOR 27,000
SCHOLARSHIP AWARDS
(B).
MORGAN COUNTY SCHOOL DISTRICT
STATEMENT OF CHANGES IN FIDUCIARY NET ASSETS
CIVIC SCHOLARSHIP FUND
FOR THE YEAR ENDED JUNE 30, 2014
ADDITIONS:
CONTRIBUTIONS $30,000
INVESTMENT INCOME: INTEREST 1,250
7-8
Chapter 07 – Fiduciary (Trust) Funds
7-8.
(A). INVESTMENT TRUST FUNDS ARE AN APPROPRIATE CLASSIFICATION FOR GOVERNMENTS
THAT ADMINISTER MULTIGOVERNMENT EXTERNAL INVESTMENT POOLS.
(B). THE PORTION THAT SHOULD BE INCLUDED IS THE EXTERNAL PORTION; THE FUNDS THAT
BELONG TO THE SPONSORING GOVERNMENT SHOULD NOT BE REPORTED IN THE
INVESTMENT TRUST FUNDS BUT IN THE FUNDS THAT PROVIDE THE INVESTMENTS.
FOR EXAMPLE, ASSUME A COUNTY MAINTAINS AN INVESTMENT POOL FOR ITSELF (THE COUNTY
GENERAL FUND), A CITY, AND A SCHOOL DISTRICT. ONLY THE PORTION OF THE INVESTMENT POOL
PROVIDED BY THE CITY AND SCHOOL DISTRICT WOULD BE REPORTED IN THE FIDUCIARY FUND ,
INVESTMENT TRUST FUND. THE PORTION PROVIDED BY THE GENERAL FUND WOULD BE REPORTED AS
INVESTMENTS IN THE GENERAL FUND.
(D). BOTH REALIZED AND UNREALIZED GAINS AND LOSSES ARE TO BE REPORTED IN ONE LINE
ITEM IN THE STATEMENTS; IT IS NOT PERMISSABLE TO REPORT REALIZED AND
UNREALIZED GAINS AND LOSSES SEPARATELY. A GOVERNMENT MAY CHOOSE TO
DISCLOSE THE REALIZED GAINS OR LOSSES IN THE NOTES.
(E). INVESTMENT TRUST FUNDS ARE CONSIDERED FIDUCIARY FUNDS AND ARE REPORTED IN
THE STATEMENT OF FIDUCIARY NET ASSETS AND THE STATEMENT OF CHANGES IN
FIDUCIARY NET ASSETS. AS IS THE CASE WITH OTHER FIDUCIARY FUNDS, INVESTMENT
TRUST FUNDS ARE NOT INCLUDED IN THE GOVERNMENT-WIDE STATEMENTS.
7-9
BAIRD COUNTY
INVESTMENT TRUST FUND
GENERAL JOURNAL
FISCAL YEAR 2014
DEBITS CREDITS
ADDITIONS- DEPOSITS FROM SCHOOL BOARD 220,000
ADDITIONS – DEPOSITS FROM TOWN OF BAIRDVILLE 110,000
ADDITIONS-INVESTMENT EARNINGS-INTEREST 66,000
ADDITIONS -INVESTMENT EARNINGS-NET
DECREASE IN FAIR VALUE OF INVESTMENTS 14,000
NET ASSETS HELD IN TRUST FOR SCHOOL DISTRICT 254,667
NET ASSETS HELD IN TRUST FOR TOWN OF BAIRDSVILLE 127,333
7-9
Chapter 07 – Fiduciary (Trust) Funds
7-9 CONTINUED
BAIRD COUNTY
INVESTMENT TRUST FUND
FOR THE YEAR ENDED JUNE 30, 2014
ADDITIONS:
INVESTMENT EARNINGS:
INTEREST INCOME $ 66,000
NET DECREASE IN FAIR VALUE OF INVESTMENTS (14,000)
TOTAL EARNINGS 52,000
DEPOSITS FROM OTHER GOVERNMENTS:
220,000
DEPOSITS FROM SCHOOL DISTRICT
110,000
DEPOSITS FROM TOWN OF BAIRDSVILLE
TOTAL DEPOSITS 330,000
TOTAL ADDITIONS 382,000
DEDUCTIONS:
TOTAL DEDUCTIONS 0
CHANGE IN NET ASSETS 382,000
7-10. THE REQUIRED STATEMENTS FOR A PENSION TRUST FUND ARE (A) STATEMENT OF PLAN
NET ASSETS AND (B) STATEMENT OF CHANGES IN PLAN NET ASSETS.
THE REQUIRED SCHEDULES ARE (A) SCHEDULE OF FUNDING PROGRESS AND (B)
SCHEDULE OF EMPLOYER CONTRIBUTIONS.
7-10
Chapter 07 – Fiduciary (Trust) Funds
7-11.
A.2. A DEFINED BENEFIT PLAN, ON THE OTHER HAND, IS A PLAN THAT IS REQUIRED TO PAY A
CERTAIN SUM, NORMALLY BASED ON AVERAGE EARNINGS AND LENGTH OF SERVICE.
FOR EXAMPLE, A PLAN MAY PAY TWO PER CENT OF EARNINGS TIMES THE AVERAGE OF
THE HIGHEST FOUR CONSECUTIVE YEARS, TIMES THE NUMBER OF YEARS' SERVICE. THIS
PAYMENT IS DUE, REGARDLESS OF THE AMOUNT AVAILABLE IN THE PENSION PLAN. AS A
RESULT, IT IS NECESSARY TO USE ACTUARIAL METHODS TO DETERMINE IF A DEFINED
BENEFIT PLAN HAS AN UNFUNDED ACTUARIAL LIABILITY. DEFINED BENEFIT PLANS
REQUIRE MORE DISCLOSURE IN FINANCIAL REPORTS THAN DO DEFINED CONTRIBUTION
PLANS.
C. 2. THE NET PENSION OBLIGATION (NPO) IS THE CUMULATIVE DIFFERENCE BETWEEN THE
EMPLOYERS ACTUARIALLY REQUIRED CONTRIBUTIONS AND THE CONTRIBUTIONS
ACTUALLY MADE. THE NPO WILL BE RECORDED AS A LIABILITY IN THE GOVERNMENT-
WIDE STATEMENTS.
7-11
Chapter 07 – Fiduciary (Trust) Funds
7-11 CONTINUED
E.2. PENSION EXPENSES FOR PROPRIETARY FUNDS WOULD BE REPORTED AS FUND EXPENSES.
THE NPO IS RECORDED AS A FUND LIABILITY.
7-12.
A. IF THE GOVERNMENT IS TRUSTEE OF THE PENSION PLAN, IT IS REQUIRED TO REPORT THE
PLAN AS A FIDUCIARY FUND IN ITS FUND FINANCIAL STATEMENTS. AS A RESULT, IT S
INCLUDED IN THE STATEMENT OF FIDUCIARY NET ASSETS AND THE STATEMENT OF
CHANGES IN FIDUCIARY NET ASSETS. PENSION TRUST AND OTHER FIDUCIARY FUNDS ARE
NOT INCLUDED IN THE GOVERNMENT-WIDE FINANCIAL STATEMENTS.
B. THE STATEWIDE PLAN IS NOT INCLUDED IN THE STATEMENTS OF THE LOCAL GOVERNMENT
SINCE THE LOCAL GOVERNMENTAL UNIT IS NOT TRUSTEE FOR THE PLAN.
IT IS NECESSARY FOR THE LOCAL GOVERNMENT TO MEET THE EMPLOYER REPORTING
STANDARDS OF GASB, HOWEVER. AS A RESULT, EXPENDITURES AND EXPENSES WILL BE
REPORTED BY THE GOVERNMENTAL AND PROPRIETARY FUNDS CONTRIBUTING TO THE
PLAN. IF A GOVERNMENT HAS A NET PENSION OBLIGATION (NPO), THAT AMOUNT WOULD
BE REPORTED AS A LIABILITY IN THE GOVERNMENT-WIDE STATEMENTS. THE
GOVERNMENT-WIDE STATEMENTS WILL INCLUDE EXPENSES UNDER THE GOVERNMENTAL
AND BUSINESS-TYPE ACTIVITIES, AS APPROPRIATE. NOTE DISCLOSURES ARE REQUIRED, AS
OUTLINED IN THIS CHAPTER AND ARE MORE EXTENSIVE FOR AGENT MULTIEMPLOYER
PLANS THAN FOR COST-SHARING MULTIEMPLOYER PLANS.
7-12
Chapter 07 – Fiduciary (Trust) Funds
7-13
Chapter 07 – Fiduciary (Trust) Funds
7-13(A) CONTINUED
7-14
Chapter 07 – Fiduciary (Trust) Funds
7-15
Chapter 07 – Fiduciary (Trust) Funds
7-14 (1).
ALGER COUNTY SCHOOL DISTRICT
EMPLOYEE HEALTH BENEFIT PLAN
GENERAL LEDGER
DEBITS CREDITS
ADDITIONS-CONTRIBUTIONS – EMPLOYER 659,000
ADDITIONS-CONTRIBUTIONS – EMPLOYEE 355,000
ADDITIONS-INVESTMENT EARNINGS-INTEREST 127,300
ADDITIONS-INVESTMENT EARNINGS-DIVIDENDS 75,000
ADDITIONS-INVESTMENT EARNINGS-NET
INCREASE IN FAIR VALUE OF INVESTMENTS 328,000
DEDUCTIONS-ADMINISTRATIVE EXPENSES 22,300
DEDUCTIONS-BENEFITS PAID TO RETIREES 523,000
NET ASSETS HELD IN TRUST FOR EMPLOYEE
POSTEMPLOYMENT HEALTHCARE 999,000
DEDUCTIONS:
HEALTHCARE BENEFITS 523,000
ADMINISTRATIVE EXPENSE 22,300
TOTAL DEDUCTIONS 545,300
NET INCREASE 999,000
7-16
Chapter 07 – Fiduciary (Trust) Funds
7-14 (3).
ALGER COUNTY SCHOOL DISTRICT
EMPLOYEE HEALTH BENEFIT PLAN
STATEMENT OF NET ASSETS
AS OF JUNE 30, 2014
ASSETS:
CASH $ 15,500
RECEIVABLES:
EMPLOYER 190,000
EMPLOYEES 90,000
ACCRUED INTEREST 10,200
TOTAL RECEIVABLES 290,200
7-17
Chapter 07 – Fiduciary (Trust) Funds
7-15(A) SOLUTIONS TO THE EXCEL BASED EXERCISES ARE ALSO AVAILABLE IN EXCEL ON
THE INSTRUCTOR’S WEBSITE
HAMILTON COUNTY
OPEB TRUST FUND
31-DEC-2014
ACCOUNT TITLE DEBITS CREDITS
1 CASH 18,000,000
ADDITIONS - EMPLOYER CONTRIBUTIONS 18,000,000
2 CASH 4,020,000
CONTRIBUTIONS RECEIVABLE 180,000
ADDITIONS - MEMBER CONTRIBUTIONS 4,200,000
5 CASH 388,000
ADDITIONS - MEDICARE DRUG SUBSIDY 388,000
HAMILTON COUNTY
DOMESTIC RELATIONS AGENCY FUND
31-DEC-2014
ACCOUNT TITLE DEBITS CREDITS
8 CASH 390,000
DUE TO STATE GOVERNMENT 390,000
9 DUE TO STATE GOVERNMENT 407,800
CASH 407,800
7-18
Chapter 07 – Fiduciary (Trust) Funds
7-15 (C)
HAMILTON COUNTY
OPEB TRUST FUND CLOSING ENTRIES
DECEMBER 31,2014
ADDITIONS:
EMPLOYER CONTRIBUTIONS 18,000,000
MEMBER CONTRIBUTIONS 4,200,000
INTEREST INCOME 1,438,000
MEDICARE SUBSIDY 388,000
DEDUCTIONS:
EMPLOYEE BENEFITS 10,903,000
ADMIN EXPENSES 132,000
NET ASSETS HELD IN TRUST FOR OPEB BENEFITS 12,991,000
HAMILTON COUNTY
AGENCY FUND CLOSING ENTRIES
DECEMBER 310,2014
7-19
Chapter 07 – Fiduciary (Trust) Funds
7-15 (D)
HAMILTON COUNTY
STATEMENT OF CHANGES IN FIDUCIARY NET ASSETS
FOR THE YEAR ENDED DECEMBER 31, 2014
OPEB TRUST
FUND
ADDITIONS
CONTRIBUTIONS:
EMPLOYER CONTRIBUTIONS $ 18,000,000
MEMBER CONTRIBUTIONS 4,200,000
TOTAL CONTRIBUTIONS 22,200,000
OTHER ADDITIONS:
MEDICARE SUBSIDY 388,000
INTEREST INCOME 1,438,000
TOTAL ADDITIONS 24,026,000
DEDUCTIONS
EMPLOYEE BENEFITS 10,903,000
ADMINISTRATIVE EXPENSES 132,000
TOTAL DEDUCTIONS 11,035,000
7-20
Chapter 07 – Fiduciary (Trust) Funds
7-15 (E)
HAMILTON COUNTY
STATEMENT OF FIDUCIARY NET ASSETS
DECEMBER 31, 2014
DOMESTIC TOTAL
OPEB TRUST RELATIONS FIDUCIARY
FUND AGENCY FUND FUNDS
ASSETS
CASH $ 4,132,000 $ 35,700 $ 4,167,700
INVESTMENT IN US SECURITIES 31,000,000 31,000,000
MEMBER CONTRIBUTIONS RECEIVABLE 180,000 180,000
ACCRUED INTEREST RECEIVABLE 7,000 7,000
TOTAL ASSETS $ 35,319,000 $ 35,700 $ 35,354,700
LIABILITIES AND FUND EQUITY
LIABILITIES
ACCOUNTS PAYABLE 1,328,000 1,328,000
DUE TO STATE GOVERNMENT 35,700 35,700
TOTAL LIABILITIES 1,328,000 35,700 1,363,700
NET ASSETS
HELD IN TRUST FOR EMPLOYEE POST
EMPLOYMENT BENEFITS 33,991,000 33,991,000
TOTAL NET ASSETS $ 33,991,000 $ - $ 33,991,000
7-21
Chapter 07 – Fiduciary (Trust) Funds
7-16 PART 1 (A) SOLUTIONS TO THE EXCEL BASED EXERCISES ARE ALSO AVAILABLE IN EXCEL ON
THE INSTRUCTOR’S WEBSITE
MOOSE COUNTY
PERMANENT FUND JOURNAL ENTRIES
DECEMBER 31, 2014
2 CASH 180,000
ACCRUED INTEREST RECEIVABLE 60,000
REVENUES - INVESTMENT INCOME - INTEREST 120,000
3 CASH 216,000
REVENUES - INVESTMENT INCOME -DIVIDENDS 216,000
MOOSE COUNTY
PERMANENT FUND CLOSING ENTRIES
DECEMBER 31, 2014
7-22
Chapter 07 – Fiduciary (Trust) Funds
PERMANENT FUND
REVENUES
ADDITIONS TO PERMANENT ENDOWMENT $ 5,760,000
INVESTMENT INCOME:
INTEREST 165,000
DIVIDENDS 216,000
INCREASE IN FAIR VALUE OF INVESTMENTS 40,000
TOTAL REVENUES 6,181,000
EXPENDITURES
CURRENT:
TRUST ACTIVITIES 378,700
7-23
Chapter 07 – Fiduciary (Trust) Funds
MOOSE COUNTY
BALANCE SHEET
AS OF 12-31-2014
PERMANENT
FUND
ASSETS
CASH $ 31,000
INVESTMENTS IN CORPORATE EQUITIES 2,550,000
INVESTMENTS IN CORPORATE BONDS 3,190,000
ACCRUED INTEREST RECEIVABLE 45,000
TOTAL ASSETS $ 5,816,000
7-24
Chapter 07 – Fiduciary (Trust) Funds
MOOSE COUNTY
PRIVATE PURPOSE TRUST FUND ENTRIES
DECEMBER 31, 2014
2 CASH 180,000
ACCRUED INTEREST RECEIVABLE 60,000
ADDITIONS - INVESTMENT INCOME -
INTEREST 120,000
3 CASH 216,000
ADDITIONS - INVESTMENT INCOME -DIVIDENDS 216,000
7-25
Chapter 07 – Fiduciary (Trust) Funds
PRIVATE PURPOSE
TRUST FUND
ADDITIONS
CONTRIBUTIONS: $ 5,760,000
INVESTMENT INCOME:
INTEREST 165,000
DIVIDENDS 216,000
INCREASE IN FAIR VALUE OF INVESTMENTS 40,000
TOTAL ADDITIONS 6,181,000
DEDUCTIONS
TRUST ACTIVITIES 378,700
TOTAL DEDUCTIONS 378,700
NET CHANGE IN NET ASSETS 5,802,300
NET ASSETS BEGINNING OF YEAR -
NET ASSETS END OF YEAR $ 5,802,300
7-26
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Title: Tullikavaltajia
Language: Finnish
Kirj.
VÄINÖ KATAJA
Näinä vuosina hän oli paljon rikastunut. Talonsa hän oli päältä ja
sisältä korjauttanut, viljellyt maata ja lisännyt karjaa. Onnellisesti oli
häneltä aina mennyt »yö-työ» eli salakuljetus Ruotsin puolelle. Oli
sattunut öitä, jolloin hän oli ehtinyt ansaita monta sataa kruunua…
Se oli silloin.
Niinpä tietenkin!
Mutta nyt niitä oli vaikea enää pettää ja narrata. Ne olivat tulleet
niin ylen valppaiksi ja varovaisiksi, että yötä päivää vaaniskelivat.
Talon emäntä oli ainoa pirtissä olija ja puuhaili hellan luona väelle
keittoa valmistellen. Hän näytti vanhemmalta kuin isäntä ja oli laiha,
pitkä ihminen punoittavine silmineen, jotka melkein aina näyttivät
olevan kyynelissä.
»Liisa valehtelee…»
Voi olla hyvinkin totta, mitä Ruotsin puolen Iso-Liisa oli puhunut.
Santeri tunsi käyvänsä vähän levottomaksi, mutta päätti olla rohkea.
Hyvät olivatkin ansiot tiedossa!
Hän käveli makasiiniin, joka oli väylän rantaan vievän tien varrella.
Siinä oli lattialla kattoon asti ulottuva pino tupakkamattoja ja toinen
puisia savukelaatikoita. Tupakkatavaralla olisi ensiksi kiire — niin oli
patruuna Santerille lähettänyt sanoja… sitten nisujauhoilla…
»Tulkaa sisälle!»
Santeri vilkastui.
Santeria nauratti.
*****
Joonaskin vilkastui.
»No no, mikäs herroilla nyt on, kun noin äkäisiä ollaan?» sanoi
Santeri siihen.
Santeri naureskeli.
»Myöhästyivät…»