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 $ 84,300 Due from Other Funds 7,200 Inventory of Supplies 69,000 Land 38,500 Building 191,500 Allowance for DepreciationBuilding $ 15,300 Machinery and Equipment 49,700 Allowance for DepreciationMachinery and Equipment 9,200 Vouchers Payable 23,800 Net PositionNet Investment in Capital Assets 255,200 Net PositionUnrestricted 136,700 $ 440,200 $ 440,200 The following information, not yet reflected in the preclosing figures above, applies to the current fiscal year: Supplies were purchased on account for $70,500; the perpetual inventory method is used. The cost of supplies used during the year was $84,300. A physical count taken as of that date showed materials and supplies on hand totaled $55,200 at cost. Salaries and wages paid to employees totaled $180,200, including related costs. Billings totaling $23,000 were received from the enterprise fund for utility charges. The Central Garage Fund paid $20,700 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 $7,700; depreciation of the machinery and equipment amounted to $6,900. Billings to other departments for services provided to them were as follows: General Fund $ 207,000 Special Revenue Fund 97,400 7. Unpaid interfund receivable balances were as follows: Beginning of Year End of Year General Fund $ 2,000 $ 2,300 Special Revenue Fund 5,200 7,200 8. Vouchers payable at year-end were $12,300. 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.