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, $680,100; restricted, $0; and unrestricted, $1,355,290.
2.	Net income for the year was $162,831.
3.	Depreciation expense totaled $54,024.
4.	A piece of equipment with a carrying value of $26,300 was sold for $25,200.
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 $248,119.
6.	A $15,007 principal payment was made on a capital lease.
7.	A new Zamboni ice resurfacing machine was purchased for $270,000. At the end of the year, a $30,200 note associated with the machine remains outstanding.

Required

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