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 bondsgeneral obligation bonds and revenueto 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. Governmental Activities Business-Type Activities Assets: Cash and cash equivalents $ 68,000 $ 28,000 Taxes receivable (net) 52,000 Accounts receivable (net) 12,000 Due from governmental activities 5,000 Inventories 10,000 7,000 Investments 25,000 15,000 Capital assets: Land 100,000 50,000 Infrastructure 60,000 Other depreciable assets (net) 75,000 45,000 Liabilities: Vouchers payable 32,000 4,000 Accrued interest payable 1,500 2,000 Due to business-type activities 5,000 Revenue bonds payable 80,000 General obligation bonds payable 60,000 Required: Using the information provided, prepare in good form a statement of net position for Gibson City at December 31, 20X2.