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 capital assets and restricted assets total $554,000 for governmental activities and $200,000 for business-type activities. Include a Total column