The following information is available for the preparation of the government-wide financial statements for the City of Southern Springs as of April 30, 2017:

Cash and cash equivalents, governmental activities	$	470,000
Cash and cash equivalents, business-type activities		989,000
Receivables, governmental activities		558,000
Receivables, business-type activities		1,648,000
Inventories, business-type activities		646,000
Capital assets, net, governmental activities		16,770,000
Capital assets, net, business-type activities		8,819,000
Accounts payable, governmental activities		806,000
Accounts payable, business-type activities		694,000
General obligation bonds, governmental activities		9,684,000
Revenue bonds, business-type activities		3,984,000
Long-term liability for compensated absences, governmental activities		446,000

Required: From the preceding information, prepare a Statement of Net Position for the City of Southern Springs as of April 30, 2017. Assume that outstanding bonds were issued to acquire capital assets and restricted assets total $686,000 for governmental activities and $235,000 for business-type activities. (Negative amounts should be indicated by a minus sign.)