Exercise $9-23($Static$)$ Net Position Classification $[$LO $9-4]$

Section A provides a list of transactions or events that occurred during the year, and Section B is a list of the possible effects each transaction or event has on adjusting net position accounts at year$-$end, assuming that all temporary accounts have already been closed to the account Net Position$$Unrestricted$.$

Section B

Restricted Net Position is$$increased$$and Unrestricted Net Position is$$decreased$.$

Restricted Net Position is$$decreased$$and Unrestricted Net Position is$$increased$.$

Net Investment in Capital Assets is$$increased$$and Unrestricted Net Position is$$decreased$.$

Net Investment in Capital Assets is$$decreased$$and Unrestricted Net Position is$$increased$.$

None of the above.