An Enterprise Fund issued bonds in the amount of $100,000 and immediately acquired capital assets from the bond proceeds at a cost of $100,000. As of December 31, 2008, accumulated depreciation on the assets was $10,000. Also, as of December 31, 2008, the Enterprise Fund had paid back $15,000 of the debt principle. In its December 31, 2008 , statement of net assets, how much should the fund report as net assets invested in capital assets, net of related debt?