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Use the Following Information to Answer Questions Bellow -On the Lottery's Year-End Statement of Net Position, the Balance

Question 51

Multiple Choice

Use the following information to answer questions bellow.
Listed bellow are accounts of a state lottery at year-end, as reported in the state's enterprise fund:
 Dr (Cr)   Current assets $5,000 Long-term investments 7,000 Long-term prizes payable (6,900)  Current liabilities (4,800)  Long-term pension liabilities (13)  Net position restricted for future prizes (200)  Deferred outflows for pensions 12 Deferred inflowsfor pensions (8) \begin{array} { | l | c | } \hline & \text { Dr (Cr) } \\\hline \text { Current assets } & \$ 5,000 \\\hline \text { Long-term investments } & 7,000 \\\hline \text { Long-term prizes payable } & ( 6,900 ) \\\hline \text { Current liabilities } & (4,800) \\\hline \text { Long-term pension liabilities } & (13 ) \\\hline \text { Net position restricted for future prizes } &( 200) \\\hline \text { Deferred outflows for pensions } & 12 \\\hline \text { Deferred inflowsfor pensions } & ( 8) \\\hline\end{array}
-On the lottery's year-end statement of net position, the balance for unrestricted net position is:


A) $99
B) $87
C) $91
D) $83

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