723. Net Position Classifications. (L07-5) 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: l. The beginning net position balances are net investment in capital assets, S679,800; restricted, SO; and umestricted, Sl,354,692. 2. Net income for the year was S162,759. 3. Depreciation expense totaled S54,000. 4. A piece of equipment with a carrying value of S26,100 was sold for $25,000. 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 S248,000. 6. A S 15,000 principal payment was made on a lease obligation. 7. A new Zamboni ice resurfacing machine was purchased for S250,000. 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.