The Village of Shelburne operates a nine-hole golf course as an enterprise fund. You are provided with the following information for the current year:
1. Net income for the year was $161,511.
2. The beginning net position balances are net investment in capital assets, $585,400; restricted, $5,000; and unrestricted, $254,790.
3. New golf carts were leased. The present value of the lease liability is $200,000. A principal payment of $40,000 was made during the year, and amortization of the leased asset totaled $37,500.
4. Lawn edging equipment with a carrying value of $6,100 was sold for $6,300.

5. A new lawn mower was purchased for $75,000. At the end of the year, a $25,000 note associated with the machine remains outstanding. Depreciation of the mower was $7,500.
6. Additional depreciation totaled $30,000. 

Required
Prepare the net position section of Shelburne’s statement of net position.