From the following information, prepare a statement of net assets for the city of Lucas as of June 30, 2019.
Cash and cash equivalents, governmental activities. . . . . . . . . . . . . . . . . . . . . . . . . . $ 280,000
Cash and cash equivalents, business-type activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75,000
Receivables, governmental activities. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36,000
Receivables, business-type activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 145,000
Inventories, business-type activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56,000
Capital assets (net), governmental activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,500,000
Capital assets (net), business-type activities. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,100,000
Accounts payable, governmental activities. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 65,000
Accounts payable, business-type activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56,000
Noncurrent liabilities, governmental activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . 500,000
Noncurrent liabilities, business-type activities. . . . . . . . . . . . . . .. . . . . . . . . . . . . . . 300,000
Net assets, invested in capital assets (net), governmental activities. . . .. . . . . . . . . . 1,000,000
Net assets, invested in capital assets (net), business-type activities . . . . . . . . . . . . . 800,000
Net assets, restricted for debt service, governmental activities . . . . . . . . . . . . . . . . . . . . . . 65,000
Net assets, restricted for debt service, business-type activities. . . . . . . . . . . . . . . . . . . . . . . 36,000