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During the current year, the Town of Mashpee had a number of transactions that affected net position of its town goif course, which is operated as an enterprise fund. You are provided with the following information: 1. The beginning net position balances are net investment in capital assets, $678,300; restricted for renovation of the check-in stand, $0; and unrestricted, $1,351,701. 2. Net income for the year was $162,400. 3. Depreciation expense totaled $53,881. 4. A piece of equipment with a carrying value of $25,300 was sold for $24,200. 5. Bonds for $500,000 were issued to construct a new pro shop. At the end of the year, the shop was partially complete, and construction work in progress totaled $247,466. 6. A $14,966 principal payment was made on a lease obligation. 7. A new golf ball retrieving machine was purchased for $170,000. At the end of the year, a $29,200 note associated with the machine remains outstanding. 8. The check-in stand was completed for $53,900 of construction costs incurred this year. Required Prepare the net position section of Mashpee's statement of net position