The City of Ashville operates an internal service fund to provide garage space and repairs for all city-owned-and-operated vehicles. The Central Garage Funds preclosing trial balance for the current fiscal year is as follows:

	Debits				Credits
Cash	$	102,600
Due from Other Funds		9,000
Inventory of Supplies		84,000
Land		47,000
Building		233,000
Allowance for DepreciationBuilding					$	18,600
Machinery and Equipment		60,400
Allowance for DepreciationMachinery and Equipment						11,200
Vouchers Payable						29,000
Net PositionNet Investment in Capital Assets						310,600
Net PositionUnrestricted						166,600
	$	536,000			$	536,000

The following information, not yet reflected in the preclosing figures above, applies to the current fiscal year:

Supplies were purchased on account for $85,800; the perpetual inventory method is used.

The cost of supplies used during the year was $102,600. A physical count taken as of that date showed materials and supplies on hand totaled $67,200 at cost.

Salaries and wages paid to employees totaled $219,400, including related costs.

Billings totaling $28,000 were received from the enterprise fund for utility charges. The Central Garage Fund paid $25,200 of the amount owed. (At the government-wide level, record the payable amount as Internal Balances.)

Depreciation of the building was recorded in the amount of $9,400; depreciation of the machinery and equipment amounted to $8,400.

Billings to other departments for services provided to them were as follows:

General Fund	$	252,000
Special Revenue Fund		118,600

7. Unpaid interfund receivable balances were as follows:

	Beginning of Year				End of Year
General Fund	$	2,500			$	2,800
Special Revenue Fund		6,500				9,000

8. Vouchers payable at year-end were $15,000.

9. Closing entries were prepared for the Central Garage Fund (ignore government-wide closing entry).

Prepare a statement of net position for the Central Garage Fund as of year-end.