The City of Pittsburgh has the following information on its enterprise fund pre-closing trial balance: $4,000,000 Capital Assets, at Cost Accumulated Depreciation $1,500,000 Construction in Progress $100,000 Long-Term Debt, Current $500,000 Long-Term Debt $1,000,000 Premium on Long-Term Debt $50,000 Net Investment in Capital Assets $900,000 Based on this entry, what is the ADJUSTMENT needed to report Net Investment in Capital Assets at the correct amount on the Statement of Net Position? Decrease Net Investment in Capital Assets by $250,000 Increase Net Investment in Capital Assets by $150,000 Premium on Long-Term Debt $50,000 Net Investment in Capital Assets $900,000 Based on this entry, what is the ADJUSTMENT needed to report Net Investment in Capital Assets at the correct amount on the Statement of Net Position? Decrease Net Investment in Capital Assets by $250,000 Increase Net Investment in Capital Assets by $150,000 Decrease Net Investment in Capital Assets by $150,000 Increase Net Investment in Capital Assets by $250,000