E$10-2($Net Position Components$)$ Using the format at the end of this exercise, indicate the impact that each of the following transactions has on the total net position of a proprietary fund and on each net position component. Also, indicate whether the transaction is reported in the statement of revenues, expenses, and changes in fund net position of a proprietary fund. A sample transaction is analyzed for you.

Sample Transaction: Purchase of equipment costing $$5,000$ with unrestricted cash.

Sold building with a book value of $$150,000$ for $$225,000($proceeds not restricted$).$

Land costing $$500,000$ was purchased by issuing a $5-$year, $8\%$ note payable for $$450,000.$ The balance $($$$50,000)$ was paid from cash restricted for an expansion project.

Depreciation expense for the year was $$200,000.$

Interest expense of $$36,000$ on the note in transaction $2$ was paid from unrestricted resources.

Bonds payable of $$200,000$ were repaid from restricted resources, along with $$50,000$ of interest. The bonds were issued several years earlier to finance capital asset construction.

A capital grant of $$500,000$ was received, but no qualifying costs have been incurred.

$$300,000$ of the restricted capital grant from transaction $6$ was expended for its intended purpose.

Sales revenues amounted to $$1,000,000.$

Interest revenues restricted to the use of the Enterprise Fund, $$40,000,$ were received.

The cost of materials and supplies used for the year was $$75,000.$

Net Position

$\backslash$table$[[$Net Position$],[$Transaction Number,$\backslash$table$[[$Effect on$],[$Operating$],[$Statement$?]],$Net Investment in Capital Assets,Restricted,$\frac{\text{U}\text{n}\text{r}\text{e}\text{s}\text{t}\text{r}\text{i}\text{c}\text{t}\text{e}\text{d}}{(\text{\$}5,000)},$Total$],[$Sample$,$None,$+$$$5,000,,,]]$