During the current year, the Town of Mashpee had a number of transactions that affected net position of its town golf course, which is operated as an enterprise fund. You are provided with the following information:

1. The beginning net position balances are net investment in capital assets, $681,000; restricted for renovation of the check-in stand, $0; and unrestricted, $1,357,084.
2. Net income for the year was $163,047.
3. Depreciation expense totaled $54,096.
4. A piece of equipment with a carrying value of $26,900 was sold for $25,800.
5. Bonds for $500,000 were issued to construct a new pro shop. At the end of the year, the shop was partially complete, and construction work in progress totaled $248,476.
6. A $15,028 principal payment was made on a lease obligation.
7. A new golf ball retrieving machine was purchased for $330,000. At the end of the year, a $30,800 note associated with the machine remains outstanding.
8. The check-in stand was completed for $52,900 of construction costs incurred this year.

Required

Prepare the net position section of Mashpee’s statement of net position.

What is Net position-Net Investment In Capital Assets?

What is Net position---Net restricted?

What is Net position--- Net Unrestricted?

Total Net Position