E 21-10 Net position classification For an enterprise fund, note how each of the following transactions affects

(a) net investment in capital assets (net of related debt),

(b) restricted net position, and

(c) unrestricted net position. (Record N/A if there is no effect on the net position section.)

1. The sale of a building for a gain 2. Depreciation of an asset Accounting for State and Local Governmental Units—Proprietary and Fiduciary Funds 735 3. The issuance of capital asset-related debt 4. The payment of capital asset-related debt 5. Property taxes are levied and collected 6. Supplies are purchased and used p R O B L E M S