Gibson City reported the following items at December 31, 20X2. It has no component units and does not depreciate its infrastructure fixed assets. It issued all bonds-general obligation bonds and revenue-to acquire capital assets. As of December 31, 20X2, net position of $25,000 was restricted for road maintenance in special revenue funds, and net position of$30,000 was restricted for debt service. Cash of $5,000 was restricted in business-type activities for plant maintenance