8-7. 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: Page 248 Cash and cash equivalents, governmental activities Cash and cash equivalents, business-type activities Receivables, governmental activities Receivables, business-type activities Inventories, business-type activities Capital assets, net, governmental activities Capital assets, net, business-type activities Accounts payable, governmental activities Accounts payable, business-type activities General obligation bonds, governmental activities Revenue bonds, business-type activities Long-term liability for compensated absences, governmental activities $ 480,000 700,000 450.000 1.330.000 520,000 12.500.000 7.200,000 650.000 559.000 7,800,000 3,210,000 359,000 From the preceding information, prepare (in good form) a Statement of Net Position for the City of Southern Springs as of April 30, 2020. Assume that outstanding bonds were issued to acquire capital assets and restricted assets total $554,000 for governmental activities and $200,000 for business-type activities. Include a Total column