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	$410,000
Cash and cash equivalents, business-type activities	863,000
Receivables, governmental activities	486,000
Receivables, business-type activities	1,436,000
Inventories, business-type activities	562,000
Capital assets, net, governmental activities	14,590,000
Capital assets, net, business-type activities	7,673,000
Accounts payable, governmental activities	702,000
Accounts payable, business-type activities	604,000
General obligation bonds, governmental activities	8,428,000
Revenue bonds, business-type activities	3,468,000
Long-term liability for compensated absences, governmental activities	388,000

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 $598,000 for governmental activities and $205,000 for business-type activities. (Negative amounts should be indicated by a minus sign).