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The following information is available for the preparation of the government-wide financial statements of the City of Sunbury as of June 30, 2017: Accounts payable,

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

Accounts payable, business-type activities $340,000
Accounts payable, governmental activities 610,000
Capital assets, net, business-type activities 10,400,000
Capital assets, net, governmental activities 10,800,000
Cash and cash equivalents, business-type activities 1,700,000
Cash and cash equivalents, governmental activities 1,800,000
Inventories, business-type activities 600,000
Net assets, restricted for debt service, business-type activities 640,000
Net assets, restricted for debt service, governmental activities 930,000
Net assets, invested in capital assets, net, business-type activities 6,700,000
Net assets, invested in capital assets, net, governmental activities 7,260,000
Non-current liabilities, business-type activities 5,190,000
Non-current liabilities, governmental activities 3,150,000
Receivables, business-type activities 1,430,000
Receivables, governmental activities 400,000

Assume all long-term liabilities were incurred in the acquisition of capital assets.

Required: From the information given above, prepare, in good form, a statement of net position for the City of Sunbury as of June 30, 2017. Include the unrestricted net assets, which are to be computed from the information presented above. Include a total column. Sunbury has no component units.

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