please answer both. i only need the answers no explination is needed. plz be right.

During the current year, the Town of Mashpee had a number of transactions that affected net position of its town golf 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, $680,400; restricted for renovation of the check-in stand, $0 : and unrestricted, $1,355,888. 2. Net income for the year was $162,903. 3. Depreciation expense totaled $54,048. 4. A piece of equipment with a carrying value of $26,500 was sold for $25,400. 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 $248,238. 6. A $15,014 principal payment was made on a lease obligation. 7. A new golf ball retrieving machine was purchased for $290,000. At the end of the year, a $30,400 note associated with the machine remains outstanding. 8. The check-in stand was completed for $52,500 of construction costs incurred this year. Required Prepare the net position section of Mashpee's statement of net position. The Village of Shelbume operates a nine-hole golf course as an enterprise fund. You are provided with the following information for the current year: 1. Net income for the year was $161,571. 2. The beginning net position balances are net investment in capital assets, $585,480; restricted, $5,060; and unrestricted, $254,850. 3. New golf carts were leased. The present value of the lease liability is $200,070. A principal payment of $40,020 was made during the year, and amortization of the leased asset totaled $37,530 4. Lawn edging equipment with a carrying value of $6,130 was sold for $6,320. 5. A new lawn mower was purchased for $75,000. At the end of the year, a $25,000 note associated with the machine remains outstanding. Depreclation of the mower was $7,500. 6. Additional depreciation totaled $30,000. Required Prepare the net position section of Shelburne's statement of net position