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The county included the following information for governmental activities in its government-wide statement of net position: Capital assets $4,000,000 Accumulated depreciation 1,800,000 Total long-term debt

The county included the following information for governmental activities in its government-wide statement of net position:

Capital assets $4,000,000
Accumulated depreciation 1,800,000
Total long-term debt 2,000,000
Debt used to acquire capital assets 1,400,000

What amount would appear as "Net investment in capital assets" for governmental activities?

$1,800,000

$0

$800,000

$2,600,000

$4,400,000

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