During the current year, 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:

The beginning net position balances are net investment in capital assets, $$679,800$; restricted, $$0$; and unrestricted, $$1,354,692$

Net income for the year was $$162,759.$

Depreciation expense totaled $$54,000.$

A piece of equipment with a carrying value of $$26,100$ was sold for $$25,000.$

Bonds for $$500,000$ were issued to construct a concession stand at the rink. At the end of the year, the concession stand was $50$ percent complete, and construction work in progress totaled $$248,000.$

A $$15,000$ principal payment was made on a lease obligation.

A new Zamboni ice resurfacing machine was purchased for $$250,000.$ At the end of the year, a $$30,000$ note associated with the machine remains outstanding.

Required

Prepare the net position section of Falmouth's statement of net position.

$\backslash$table$[[$TOWN OF FALMOUTH$],[$Skating Rink Enterprise Fund$],[$Partial Statement of Net Position$],[$Aet Position: year End,$],[$Net Position $-$ Net Investment In Capital Assets,$],[$Net Position $-$ Restricted,$],[$Net Position$-$Unrestricted,$],[$Total Net Position,$]]$