Following is the governmental activities pre-closing trial balance for the Town of Freaz. Freaz is a relatively small town and, as a result, it has only governmental funds (i. e, it uses no proprietary funds). There are no component units. To complete the financial statements for its annual report, the town must prepare a government-wide statement of net position and a statement of activities TOWN OF FREAZ Pre-closing Trial Balance As of June 30, 2017 (000s omitted) Debits $ 3,641 7,301 5,790 Credits Cash Investments Taxes Receivable -Delinquent Allowance for Uncollectible Delinquent Taxes Due from Other Funds Due from Other Governments Land Buildings Accumulated Depreciation-Buildings Infrastructure Accumulated Depreciation-Infrastructure Machinery & Equipment Accumulated Depreciation-Machinery & Equipment Accounts Payable Accrued Liabilities Due to Other Funds Current Portion of Long-term Debt Bonds Payable Net Position-Net Investment in Capital Assets Net Position-Restricted for Debt Service Net Position-Unrestricted Program Revenues-General Government 647 6.347 8,730 25,700 8,023 85,772 45,607 28,740 13,795 7,654 4,775 752 8.620 28,800 45.247 2,133 6,602 4.413 1,004 361 Charges for Services Program Revenues-Public Safety- Program Revenues-Cultre & Recreation- Program Revenues-General Government- Program Revenues-Public Works harges for Services Charges for Services Operating Grants & Contributions Capital Grants & Contributions 1,684 13,675 750 355 General Revenues-Property Taxes General Revenues-Interest & Penalties General Revenues-Interest Income Expenses-General Government Expenses-Public Safety Expenses-Public Works 2,472 11,583 5,313 1,823 751 Iture & Recreation xpenses-Cu Expenses Interest on Long-term Debt $194,610 $194,610 The restricted net position for debt service increased $91 for FY 2017. The net position accounts do not reflect FY 2017 depreciation of $1,150 that was allocated to the functions of government, or the town's decision to designate $920 for street repair (All 000s omitted.) Required Using the trial balance provided by the town, prepare a government-wide statement of net position. (Enter your answers in thousands.)