Following is the governmental activities preclosing trial balance for the Town of Freaz. Freaz is a relatively small town and, as a result, it has only governmental funds (i.e., it uses no proprietary funds). There are no component units. To complete the financial statements for its annual report, the town must prepare a government-wide statement of net position and a statement of activities.

The restricted net position for debt service increased $115 for FY 2023. The net position accounts do not reflect FY 2023 depreciation of $1,510 that was allocated to the functions of government. (All 000s omitted.)

Please provide the solution for "Unrestricted" along with computation.

TOWN OF FREAZ Preclosing Trial Balance As of June 30, 2023 (@ees omitted) Credits Debits $ 3,653 7,313 5,802 $ 63 659 6,371 8,790 25,820 8,035 85,796 45,631 28,860 Cash Investments Taxes Receivable-Delinquent Allowance for Uncollectible Delinquent Taxes Due from Other Funds Due from Other Governments Land Buildings Accumulated Depreciation-Buildings Infrastructure Accumulated Depreciation-Infrastructure Machinery & Equipment Accumulated Depreciation-Machinery & Equipment Accounts Payable Accrued Liabilities Due to Other Funds Current Portion of Long-term Debt Bonds Payable Net Position-Net Investment in Capital Assets Net Position-Restricted for Debt Service Net Position-Unrestricted Program Revenues-General Government-Charges for Services Program Revenues-Public Safety-Charges for Services Program Revenues-Culture & Recreation-Charges for Services Program Revenues-General Government-Operating Grants & Contributions Program Revenues-Public Works-Capital Grants & Contributions General Revenues-Property Taxes General Revenues-Interest & Penalties General Revenues-Interest Income Expenses-General Government Expenses-Public Safety Expenses-Public Works Expenses-Culture & Recreation Expenses-Interest on Long-term Debt 13,855 7,054 4,835 776 8,740 29,400 45,115 2,193 6,626 4,425 1,052 373 321 1,788 13,735 774 415 2,496 11,619 5, 325 1,859 763 $195, 126 $195, 126 TOWN OF FREAZ Statement of Net Position As of June 30, 2023 (000s Omitted) Assets Current Assets S Cash Investments Taxes Receivable (Net) Due from Other Governments 00 3.653 7,313 5,739 >> 6,371 23.076 Total Current Assets Capital Assets: Land > S 8,790 Other Capital Assets (Net of Depreciation) Buildings (Net) Machinery and Equipment (Net) 17,785 15,005 Total Capital Asstes Total Assets Liabilities 41,580 64,656 Current Liabilities: Accounts Payable 7,054 Accrued Liabilities Due to Other Funds (Net) 4,835 117 Current Portion of Long-Term Debt 8,740 20,748 Total Current Liabilities Long-Term Liabilities: Bonds Payable > 29,400 50.146 Total Liabilities Net Position Net Investment in Capital Assets Restricted-Debt Service 43.605 2,308 8.992 X Unrestricted Total Net Position S 54,905