The beginning net position balances are net investment in capital assets, $$680,000$; restricted for renovation of the check$-$in stand,

$$0$; and unrestricted, $$1,355,091.$

Net income for the year was $$162,807.$

Depreciation expense totaled $$54,016.$

A piece of equipment with a carrying value of $$26,200$ was sold for $$25,100.$

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 $$248,079.$

A $$15,005$ principal payment was made on a lease obligation.

A new golf ball retrieving machine was purchased for $$260,000.$ At the end of the year, a $$30,100$ note associated with the machine

remains outstanding.

The check$-$in stand was completed for $$52,200$ of construction costs incurred this year.

Required

Prepare the net position section of Mashpee's statement of net position.

Answer is complete but not entirely correct.