From the following information, prepare a statement of net assets for the city of Franklin as of June 30, 2016: Cash and Cash equivalents, Governmental $ 500,000 Cash and Cash equivalents, Business Activities 300,000 Receivables, net, Governmental 280,000 Inventories, Business Activities 135,000 Capital Assets, net, Governmental 1,330,000 Capital Assets, net, Business Activities 750,000 Accounts Payable, Governmental 158,000 Accounts Payable, Business Activities 96,000 Noncurrent liabilities, Governmental 1,005,000 Noncurrent liabilities, Business Activities 585,000 Net Assets invested in Capital Assets (net of Debt) Governmental 733,000 Business activities 465,000 Net Assets Restricted: Governmental 132,000 Business Activities 93,000 Net Assets Unrestricted: Governmental 82,000 Business Activities (54,000)