Listed Below Are Accounts of the City University of New

Essay

Listed below are accounts of the City University of New York for the year ended March 31, 2017, as reported in the State's enterprise fund (in millions):
$$\begin{array} { | l | c | } \hline & \text { Dr (Cr) } \\\hline \text { Current assets } & \$ 1,727 \\\hline \text { Deferred outflows: Deriwatives activities } & 78 \\\hline \text { Accrued noncurrent liabilities } & ( 79 ) \\\hline \text { Intangible assets, net } & 224 \\\hline \text { Deferred outflows: Deferred loss on refunding } & 33 \\\hline \text { Land, const ruction in progress, and artwork } & 1,972 \\\hline \text { Other no ncurrent assets } & 479 \\\hline \text { Current liabilities } & ( 1,339 ) \\\hline \text { Restricted net position } & ( 314) \\\hline \text { Buildings and equipment, net } & 2,721 \\\hline \text { Noncurrent deriwative instruments } & ( 78 ) \\\hline \text { Noncurrent lease obligations } &(4,476 ) \\\hline \text { Noncurrent pension and oPEB liabilities } &(1,744 ) \\\hline \text { Net investment in capital assets } & ( 474 ) \\\hline \text { Deferred outflows: pensions } & 290 \\\hline \text { Deferred inflows: pensions } & (131 ) \\\hline\end{array}$$ Required
Prepare a statement of net position, in good form, for the City University of New York, for the year ended March 31, 2017.