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	$	450,000
Cash and cash equivalents, business-type activities		947,000
Receivables, governmental activities		534,000
Receivables, business-type activities		1,577,000
Inventories, business-type activities		618,000
Capital assets, net, governmental activities		16,043,000
Capital assets, net, business-type activities		8,437,000
Accounts payable, governmental activities		771,000
Accounts payable, business-type activities		664,000
General obligation bonds, governmental activities		9,265,000
Revenue bonds, business-type activities		3,812,000
Long-term liability for compensated absences, governmental activities		427,000

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 $657,000 for governmental activities and $225,000 for business-type activities. (Negative amounts should be indicated by a minus sign.)