1. The Town of Hometown USA, a general purpose government, reported a net position in the amount of $16,050,000 in the governmental funds balance sheet dated December 31, 2020. In addition, the following information is relevant:

1. General government capital assets amounted to $41,250,000. Accumulated depreciation of those capital assets amounted to $19,220,000. Enterprise fund capital assets amounted to $5,470,000 with accumulated depreciation of $2,400,000.
2. Internal service fund's net position amounted to $495,000. These were reported in the proprietary funds fund basis statements but serve departments in the Governmental Funds.
3. Deferred revenue for property taxes recorded in the funds at December 31, 2019 amounted to $460,000.
4. Long-term liabilities of the general government amounted to (1) general obligation bonds of $4,650,000 and (2) compensated absences payable of $285,000. Revenue Bonds Payable in the enterprise fund totaled $1,825,000.