Prepare the net position section for governmental activities in the government-wide Statement of Net Position for the City of Josiah at June 30, 20X6, given the following information as of that date.

General Fund Committed Fund Balances . . . . . . . . . . . . . . . . . . . . . $ 2,000,000

General Fund Assigned Fund Balance . . . . . . . . . . . . . . . . . . . . . . . . 3,500,000

General Fund Unassigned Fund Balance. . . . . . . . . . . . . . . . . . . . . . 2,500,000

Total Special Revenue Funds Restricted Fund Balances . . . . . . . . 2,000,000

Capital Projects Funds Restricted Fund Balances* . . . . . . . . . . . . . 400,000

Capital Projects Funds Assigned Fund Balances . . . . . . . . . . . . . . . 400,000

Total Debt Service Funds Restricted Fund Balances. . . . . . . . . . . . 2,000,000

General capital assets. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12,000,000

Accumulated depreciation on general capital assets . . . . . . . . . . . . 5,000,000

Deferred outflows of resources: 

Deferred refunding amount (capital-asset-related) . . . . . . . . . . . 70,000

General long-term liabilities: 

Bonds payable (capital-asset-related) . . . . . . . . . . . . . . . . . . . . . . 3,000,000

Long-term claims and judgments payable . . . . . . . . . . . . . . . . . . 1,750,000

Long-term compensated absences payable. . . . . . . . . . . . . . . . . . 750,000

Internal Service Funds (serving only general government departments): 

Total assets (30% capital assets) . . . . . . . . . . . . . . . . . . . . . . . . . 3,000,000

Total liabilities (25% capital-asset-related debt) . . . . . . . . . . . . . 1,100,000

Total equity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,900,000

*$300,000 is unexpended bond proceeds.