(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