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, 2020
(000s omitted)
	Debits				Credits
Cash	$	3,653
Investments		7,313
Taxes ReceivableDelinquent		5,802
Allowance for Uncollectible Delinquent Taxes					$	63
Due from Other Funds		659
Due from Other Governments		6,371
Land		8,790
Buildings		25,820
Accumulated DepreciationBuildings						8,035
Infrastructure		85,796
Accumulated DepreciationInfrastructure						45,631
Machinery & Equipment		28,860
Accumulated DepreciationMachinery & Equipment						13,855
Accounts Payable						7,054
Accrued Liabilities						4,835
Due to Other Funds						776
Current Portion of Long-term Debt						8,740
Bonds Payable						29,400
Net PositionNet Investment in Capital Assets						45,115
Net PositionRestricted for Debt Service						2,193
Net PositionUnrestricted						6,626
Program RevenuesGeneral GovernmentCharges for Services						4,425
Program RevenuesPublic Safety Charges for Services						1,052
Program RevenuesCulture & Recreation Charges for Services						373
Program RevenuesGeneral Government Operating Grants & Contributions						321
Program RevenuesPublic Works Capital Grants & Contributions						1,708
General RevenuesProperty Taxes						13,735
General RevenuesInterest & Penalties						774
General RevenuesInterest Income						415
ExpensesGeneral Government		2,496
ExpensesPublic Safety		11,619
ExpensesPublic Works		5,325
ExpensesCulture & Recreation		1,859
ExpensesInterest on Long-term Debt		763
	$	195,126			$	195,126

The restricted net position for debt service increased $115 for FY 2020. The net position accounts do not reflect FY 2020 depreciation of $1,510 that was allocated to the functions of government, or the towns decision to designate $1,040 for street repair. (All 000s omitted.)

Required

Using the trial balance provided by the town, prepare a government-wide statement of net position.

Using the trial balance provided by the town, prepare a government-wide statement of activities.