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	$	440,000
Cash and cash equivalents, business-type activities		926,000
Receivables, governmental activities		522,000
Receivables, business-type activities		1,542,000
Inventories, business-type activities		604,000
Capital assets, net, governmental activities		15,680,000
Capital assets, net, business-type activities		8,246,000
Accounts payable, governmental activities		754,000
Accounts payable, business-type activities		649,000
General obligation bonds, governmental activities		9,056,000
Revenue bonds, business-type activities		3,726,000
Long-term liability for compensated absences, governmental activities		417,000

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 $642,000 for governmental activities and $220,000 for business-type activities.