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The Village of Shelburne operates a nine-hole golf course as an enterprise fund. You are provided with the following information for the current year: Net

The Village of Shelburne operates a nine-hole golf course as an enterprise fund. You are provided with the following information for the current year: Net income for the year was $161,581. The beginning net position balances are net investment in capital assets, $585,440; restricted, $5,070; and unrestricted, $254,830. New golf carts were leased. The present value of the lease liability is $200,100. A principal payment of $40,070 was made during the year, and amortization of the leased asset totaled $37,540. Lawn edging equipment with a carrying value of $6,150 was sold for $6,370. A new lawn mower was purchased for $75,000. At the end of the year, a $25,000 note associated with the machine remains outstanding. Depreciation of the mower was $7,500. Additional depreciation totaled $30,000.

Prepare the net position section of Shelburnes statement of net position.

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