During the year an enterprise fund purchased $230,000 worth of equipment. The equipment was acquired with a cash down payment of $30,000 and a $200,000 loan. A partial year of depreciation on the equipment was taken in the amount of $23,000. What is the net effect of this transaction on the net position accounts of the enterprise fund?

a. Net investment in capital assets is increased by $7,000. b. Net investment in capital assets is increased by $30,000. c. Net investment in capital assets is increased by $207,000. d. Net investment in capital assets is increased by $230,000.