Harrison City operates a water utility fund as an enterprise fund. You are provided with the following information for year 2021: 1. The beginning net position balances are net investment in capital assets, $650,000; restricted, $8,000; and unrestricted, S480,000. 2. Bonds in the amount of $200,000 were issued and immediately used to acquire capital assets from the bond proceeds at a cost of $200,000. At the end of year, depreciation on the assets was $10,000. The enterprise fund also had paid back $40,000 of the debt principal. 3. Cash receipts for customer deposits totaled $3,000 for the year. 4. Additional depreciation totaled $12,000. 5. Net income for year 2021 was $300,000 (Note: this amount includes any item that needs to be included in net income from 2. to 4. above) Required: Compute the following items as of December 31, 2021: 1. Net position --- net investment in capital assets 2. Net position restricted 3. Net position - unrestricted