The City of Gitche Gumee reports the following balances in its adjusted, pre-closing trial balance for governmental activities for the year ended December 31, 2020:

	Debit	Credit
Cash	310,000
Taxes receivable	298,000
Capital assets, net	800,000
Vouchers payable		85,000
Bonds payable		200,000
Net position net investment in capital assets		600,000
Net position, restricted		300,000
Net position, unrestricted		200,000
Program revenues general government, charges for services		2,000
Program revenues public safety, operating grant		1,000
General revenues property taxes		100,000
General revenues special items		5,000
Expenses general government	60,000
Expenses public safety	15,000
Expenses parks & recreation	9,000
Interest expense	1,000
Total	1,493,000	1,493,000

Required:

Prepare a statement of net position and the statement of activities (partial for the governmental activities only) of the City of Gitche Gumee based on the trial balance above.