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, 1997 Income before provision for income taxes and fixed charges (Note A) $49,436,266 Fixed charges: Interest on first mortgage bonds $14,907,206 Amortization of debt discount and expense less premium 878,694 Interest on short-term debt 826,135 Other interest 318,905 Rental expense representative of an interest factor (Note B) 147,912 Total fixed charges 17,078,852 Preferred stock dividend requirements: Preferred stock dividend requirements not deductible for tax purposes 2,338,304 Ratio of income before provision for incomes taxes to net income 1.517 Nondeductible dividend requirements 3,547,207 Deductible dividends 78,036 Total preferred stock dividend requirements 3,625,243 Total combined fixed charges and preferred stock dividend requirements $20,704,095 Ratio of earnings to fixed charges 2.89x Ratio of earnings to combined fixed charges and preferred stock dividend requirements 2.39x <footnote> 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).