Given here is the December 31, 2013, preclosing trial balance for the City of Hudson Golf Course Enterprise Fund. Compute as of December 31, 2013,
(a) Total net position;
(b) Net investment in capital assets, net of related debt;
(c) Restricted net position; and
(d) Unrestricted net position.

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City of Hudson Golf Course Enterprise Fund Preclosing Trial Balance December 31, 2013 Debits Credits Cash Accounts receivable Estimated uncollectible accounts Cash-restricted for debt service Cash-restricted for customer deposits Land Equipment Accumulated depreciation-equipment Buildings Accumulated depreciation-buildings Accounts payable Customers' deposits payable Interest payable on customer deposits Revenue bonds payable Accrued interest payable-revenue bonds Net position, January 1, 2013 Revenue from rentals Personal services expense Utilities expense Repairs and maintenance expense Depreciation expense-equipment Depreciation expense -building Interest expense Estimated uncollectible accounts Supplies expense 15,045 37,000 $ 5,000 150,000 23,000 900,000 325,000 105,000 1,500,000 650,000 20,000 23,000 835 1,000,000 940,740 800,000 380,000 63,000 47,000 15,000 50,000 40,030 5,000 $3,551,075 $3.551.075