Assume the following date for Water and Sewer Enterprise Fund after preliminary closing entries have been prepared. The CFO asks your assistance in allocating the assets and liabilities to the appropriate categories.
 

Additional information:

·       The bonds were issued 5 years ago to construct a water purification system

·       The restricted cash is from a grant that is restricted for environmental impact testing related to rerouting the drainage from several local streams. The city has met eligibility, but the testing has not begun yet.

  

Account	Debit Amount	Credit Amount
Current assets	$100
Restricted Assets	50
Plant Assets	1,000
Accumulated Depreciation		$300
Allowance for uncollectible customer accounts		30
Current Liabilities		40
Capital lease payable		100
Bonds payable		400

What is the total Unrestricted Net Position Amount?

What is the total Restricted Net Position Amount?

What is the total Net Investment In Capital Assets Net Position Amount?