As part of the 500 million pounds in funds raised by United last week, the club had to pay 15 million pounds in fees and expenses to investment bankers and lawyers, the newspaper said.
The club had also taken a 39 million pounds hit from the unwinding of interest rate hedging arrangements on the debt that has been refinanced by the bond, The Sunday Times added.
On Saturday supporters demonstrated outside Old Trafford before the 4-0 Premier League victory over Hull City that saw United regain top spot in the standings. Fans were chanting "Glazers Out" even after Wayne Rooney opened the scoring.
"The family of Manchester United is under pressure as a result of all the issues and controversies surrounding the ownership and financial situation of our club that have been stirred up in the media," Ferguson wrote.
"Everyone is entitled to their opinion and to express their disapproval if they don't like what they see around them, just as it has always been the right of fans to let it be known if they are not happy with the way their team are playing.
"I'm not slow to express disapproval myself if there is something I don't agree with, even in the boardroom with the directors, but once I walk out of the meeting I get on with my job as manager of the team."
"Some of our fans are clearly unhappy with the financial position but we mustn't allow the situation to become divisive," Ferguson added in the notes that were also published on the club's official website.
"The danger... is that we could be presented as being split, which would be harmful and inaccurate because I believe the vast majority of United fans are behind us and appreciate the importance of standing together in support of the team.
"I could see our opponents rubbing their hands with glee at the thought of watching us fall out among ourselves if we don't all think carefully about what we are doing.
"We must not lose our focus, which from where I stand is about building a strong football team that will win trophies. That's what we are about, or at least should be.
