Listed Below Are Accounts of the New York State Lottery

Essay

Listed below are accounts of the New York State Lottery for the year ended March 31, 2017, as reported in the State's enterprise fund (in millions):
$$\begin{array} { | l | c | } \hline & \text { Dr (Cr) } \\\hline \text { Current assets } & \$ 1,235 \\\hline \text { Long-term investments } & 1,336 \\\hline \text { Long-term prizes payable } & ( 1,203) \\\hline \text { Current liabilities } &( 1,000 ) \\\hline \text { Long-term pension liabilities } &( 10 ) \\\hline \text { Net position restricted for future prizes } & (184 )\\\hline \text { Deferred outflows for pensions } & 9 \\\hline \text { Deferred inflowsfor pensions } & ( 1 ) \\\hline\end{array}$$ Required
Prepare a statement of net position, in good form, for the New York State Lottery, for the year ended March 31, 2017. Note: Net position restricted for future prizes is the only restricted net position account.