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 $5000 with unrestricted cash.Net PositionTransactionAffect operating statementUnrestrictedRestrictedNet investment in capital assetsTotalSampleNo(5000)+5000