Please solve 5 and 6

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 a. Restricted Net Position is increased and Unrestricted Net Position is decreased. b. Restricted Net Position is decreased and Unrestricted Net Position is increased. c. Net Investment in Capital Assets is increased and Unrestricted Net Position is decreased. d. Net Investment in Capital Assets is decreased and Unrestricted Net Position is increased. e. None of the above. Required Identify how the net position categories would need to be adjusted for each of the transactions. For the statement in Section A, select the appropriate answer from Section B