27. The following information is available for the preparation of the government- wide financial statements for the city of Southern Springs as of April 30. 2020: Cash and cash equivalents. governmental activities $ 4.050.000 Cash and cash equivalents. business-type activities 880.000 Receivables. governmental activities 650.000 Receivables. business-type activities 1.130.000 Inventories. business-type activities 520.000 Capital assets, net. governmental activities 10,600,000 Capital assets. net. business-type activities 1 1.350.000 Accounts payable. governmental activities 550.000 Accounts payable. business-type activities 659.000 to. mpni334_ulin:_mseminal: 43 iuimiiv 08.15;\"! {5} Final PDF to printer Overview of Financial Reporting for State and Local Governments 49 Noncurrent liabilities. governmental activities 5.550.000 Noncurrent liabilities. businessetype activities 3.210.000 Net position. net investment in capital assets, governmental activities 5.050.000 Net position. net investment in capital assets. businesstype activities 8.140.000 Net position. restricted for debt service. governmental activities 754.000 Net position. restricted for debt service. businessetype activities 223.000 From the preceding information. prepare. in good form. a Statement of Net Position for the city of Southern Springs as of April 30, 2020. Calculate and include the unrestricted net position. Include a total column