The following balances come from the trial balance of Wilson State College as of the end of the 2017 fiscal year.

WILSON STATE COLLEGE
Pre-closing Trial Balance
June 30, 2017
(000s omitted)
		Debits			Credits
Cash and Cash Equivalents	$	3,643
Investments		32,658
Accounts Receivable		2,176
Allowance for Uncollectible Receivables				$	152
Due from State		88,341
Inventories		964
Cash and Cash EquivalentsRestricted		7,446
InvestmentsRestricted		79,693
Depreciable Capital Assets		186,560
Accumulated Depreciation					29,180
Nondepreciable Assets		90,504
Accounts Payable					2,333
Accrued Liabilities					2,066
Unearned Revenue					13,974
Compensated AbsencesCurrent Portion					1,561
Bonds Payable					93,496
Compensated Absences					38,227
Net PositionNet Investment in Capital Assets					161,093
Net PositionRestricted for Debt ServiceExpendable					1,177
Net PositionRestricted for Capital ProjectsExpendable					50,122
Net PositionRestricted for EndowmentNonexpendable					40,649
Net PositionUnrestricted					56,738
Tuition and Fees					30,615
Tuition and Fees Discount and Allowances		7,695
Grants and Contracts Revenue					18,506
Auxiliary Enterprise Sales					14,845
Investment Income					1,775
State Appropriations					45,664
Capital Appropriations					13,005
Institutional Support Expenses		26,718
Academic Support Expenses		59,807
Scholarships and Fellowships Expense		8,429
Depreciation Expense		6,705
Interest Expense		416
Auxiliary Enterprise Expenses		13,423
Totals	$	615,178		$	615,178
Information on Cash and Cash Equivalents Activity
Beginning Cash Balance	$	9,115
Received Tuition and Fees (net)		24,205
Received Grants and Contracts		13,266
Received from Auxiliary Enterprises		14,113
Payments to Employees		59,691
Payments to Vendors		22,261
Payments to Students for Scholarships and Fellowships		7,857
Received State Appropriations		40,899
Received Capital Appropriations		21,058
Purchase of Capital Assets		21,152
Interest Paid on Debt		2,147
Interest Income		1,541
Prepare a statement of net position as of June 30, 2017. For the period, net position restricted for capital projects increased by $3,250, and net position restricted for debt service increased by $270; all bonded debt relates to capital assets.