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. 1. Net Income for the year was $161,581. 2. The beginning net position balances are net Investment in capital assets, $585,430; restricted, $5,060; and unrestricted, $254,830. 3. New golf carts were leased. The present value of the lease liability is $200,020. A principal payment of $40,080 was made during the year, and amortization of the leased asset totaled $37,600 4. Lawn edging equipment with a carrying value of $6,120 was sold for $6,370. 5. 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. 6. Additional depreciation totaled $30,000. Required Prepare the net position section of Shelburne's statement of net position. VILLAGE OF SHELBURNE Golf Course Enterprise Fund Partial Statement of Net Position As of year-End Net Position: Net Position-Net Investment In Capital Assets Net Position-Restricted Net Position-Unrestricted Total Net Position