EXHIBIT (12) COMPUTATION OF RATIOS OF EARNINGS TO FIXED CHARGES AND EARNINGS TO COMBINED FIXED CHARGES AND PREFERRED STOCK DIVIDEND REQUIREMENTS Twelve Months Ended June 30, 1995 Income before provision for income taxes and fixed $46,699,691 charges (Note A) Fixed charges: Interest on first mortgage bonds $13,287,976 Amortization of debt discount and expense less 784,947 premium Interest on short-term debt 725,086 Other interest 260,995 Rental expense representative of an interest factor 115,697 (Note B) Total fixed charges 15,174,701 Preferred stock dividend requirements: Preferred stock dividend requirements not deductible 2,338,304 for tax purposes Ratio of income before provision for incomes taxes 1.513 to net income Nondeductible dividend requirements 3,537,854 Deductible dividends 78,036 Total preferred stock dividend requirements 3,615,890 Total combined fixed charges and preferred stock $18,790,591 dividend requirements Ratio of earnings to fixed charges 3.08x Ratio of earnings to combined fixed charges and preferred stock dividend requirements 2.49x [FN] NOTE A:For the purpose of determining earnings in the calculation of the ratio, net income has been increased by the provision for income taxes, non-operating income taxes and by the sum of fixed charges as shown above. NOTE B:One-third of rental expense (which approximates the interest factor).