23. A county reports the activities of its water and sewer services in an enterprise fund. Below is information related to this fund for fiscal 2021. All dollar amounts are in thousands.

Beginning net position at October 1, 2020:

Net investment in capital assets	$ 58,000
Restricted for programs	35,000
Unrestricted	51,000
Total net position	$ 144,000

During fiscal 2021, the following transactions occurred:

1. Depreciation expense on capital assets was $45,000.
2. Capital assets of $82,000, financed by capital asset-related debt, were acquired.
3. An additional $15,000 in capital assets were not financed by capital asset-related debt.
4. Principal payments on capital asset-related debt were $62,000.
5. Interest payments on capital asset-related debt were $25,000.
6. Principal payments on general debt were $40,000.
7. Interest payments on general debt were $52,000.
8. Proceeds from sale of capital assets were $28,000, and losses of $10,000 were recognized on these asset sales.
9. At the end of fiscal 2021, net position restricted for programs had increased by $6,500.
10. The water and sewer funds statement of net position at September 30, 2021 reports the following balances:

Total assets	$ 170,000
Total liabilities	25,000
Deferred outflows of resources	3,000
Deferred inflows of resources	1,600

1. Calculate the water and sewer funds total net position at September 30, 2021.
2. Present the net position section of the water and sewer funds statement of net position at September 30, 2021, in good form. Show calculations clearly.