During 2017, the Town of Falmouth had a number of transactions that affected net position of its town skating rink, which is operated as an enterprise fund. You are provided with the following information for 2017:

1. The beginning net position balances are: net investment in capital assets, $678,100; restricted, $0; and unrestricted, $1,351,303.

2. Net income for the year was $162,352.

3. Depreciation expense totaled $53,865.

4. A piece of equipment with a carrying value of $25,100 was sold for $24,000.

5. Bonds for $500,000 were issued to construct a concession stand at the rink. At the end of the year, the concession stand was 50 percent complete, and construction work in progress totaled $247,386.

6. A $14,962 principal payment was made on a capital lease.

7. A new Zamboni ice resurfacing machine was purchased for $150,000. At the end of the year, a $29,000 note associated with the machine remains outstanding.

Prepare the net position section of Falmouths 2017 statement of net position.