I ONLY NEED HELP WITH FINDING NET INVESTMENT IN CAPITAL ASSETS AND UNRESTRICTED.

The City of Saltwater Beach established an enterprise fund two years ago to construct and operate Tribute Aquatic Center, a public swimming pool. The pool was completed and began operations last year. All costs, including repayment of debt, are to be paid by user fees. The funds preclosing trial balance for the current year, is shown below.

		Debits				Credits
Cash and Cash Equivalents		$	181,840
Accounts Receivable			5,210
Supplies			8,210
Restricted Cash and Cash Equivalents			940,280
Land			1,397,440
Buildings and Equipment			923,320
Accumulated DepreciationBuildings and Equipment						$	41,550
Improvements Other Than Buildings			4,706,510
Accumulated DepreciationImprovements Other Than Buildings							211,790
Accounts and Accrued Payables							22,100
Current Portion of Long-Term DebtBonds							280,980
Bonds Payable							6,181,560
Net PositionNet Investment in Capital Assets							173,640
Net PositionRestricted							865,150
Net PositionUnrestricted							83,840
Charges for Services							2,035,380
Interest and Dividend Income							92,290
Personnel Expenses			1,031,660
Utilities Expense			188,080
Repairs and Maintenance			81,920
Supplies Expense			67,060
Depreciation Expense			136,690
Interest Expense			320,060
		$	9,988,280			$	9,988,280

Additional information concerning the Tribute Aquatic Center Fund follows.

1. All bonds payable were used to acquire property, plant, and equipment.
2. Each year, a payment is required on January 1 to retire an equal portion of the bonds payable.
3. Equipment was sold for cash at its carrying value of $9,220.
4. Total cash received from customers was $2,031,670 and cash received for interest and dividends was $92,290; of this amount, $75,130 was restricted cash. There were no other changes to restricted cash during the year.
5. Cash payments included $1,035,350 for personnel expenses, $185,190 for utilities, $85,960 for repairs and maintenance, $320,060 for interest on bonds, and $65,680 for supplies.
6. The beginning balance in Cash was $97,010, Accounts Receivable was $3,030, Supplies was $9,540, and Accounts and Accrued Payables was $28,420. Accrued Payables include personnel expenses, utilities, and repairs and maintenance.
7. The net position categories shown on the preclosing trial balance have not been updated to reflect correct balances at year-end.
8. Prepare the statement of net position for the Tribute Aquatic Center at year-end.

CITY OF SALTWATER BEACH
Tribute Aquatic Center Fund
Statement of Net Position
As of Year-End
Assets
Current Assets:
Cash and Cash Equivalents		$181,840
Accounts Receivable		5,210
Supplies		8,210
Total Current Assets			$195,260
Restricted Cash and Cash Equivalents			940,280
Capital Assets:
Land		1,397,440
Buildings and Equipment	$923,320
Less: Allowance for Depreciation	(41,550)	881,770
Improvements Other than Buildings	4,706,510
Less: Allowance for Depreciation	(211,790)	4,494,720
Total Capital Assets			6,773,930
Total Assets			7,909,470
Liabilities
Current Liabilities:
Accounts and Accrued Payables		22,100
Current Portion of Long-Term Debt		280,980
Total Current Liabilities			303,080
Noncurrent Liabilities:
Bonds Payable			6,181,560
Total Liabilities			6,484,640
Net Position
Net Investment in Capital Assets
Restricted		940,280
Unrestricted
Total Net position			$940,280