During 2017, the Town of Falmouth had a number of transactions that affected net position of its town skating rink, which is operated as an enterprise fund. You are provided with the following information for 2017: 1. The beginning net position balances are: net investment in capital assets, $681,000; restricted, $0; and unrestricted, $1,357,084. 2. Net income for the year was $163,047. 3. Depreciation expense totaled $54,096. 4. A piece of equipment with a carrying value of $26,900 was sold for $25,800. 5. Bonds for $500,000 were issued to construct a concession stand at the rink. At the end of the year, the concession stand was 50 percent complete, and construction work in progress totaled $248,476. 6. A $15,028 principal payment was made on a capital lease. 7. A new Zamboni ice resurfacing machine was purchased for $330,000. At the end of the year, a $30,800 note associated with the machine remains outstanding. Required Prepare the net position section of Falmouth’s 2017 statement of net position.