The following information is available for the preparation of the government-wide financial statements for the City of as of April 30, 2020: Cash and cash equivalents, governmental activities Cash and cash equivalents, business-type activities Receivables, governmental activities Receivables, business-type activities Inventories, business-type activities Capital assets, net, governmental activities Capital assets, net, business-type activities Accounts payable, governmental activities Accounts payable, business-type activities Noncurrent liabilities, governmental activities Noncurrent liabilities, business-type activities Net position, net investment in capital assets, governmental activities Net position, net investment in capital assets, business-type activities Net position, restricted for debt service, governmental activities Net position, restricted for debt service, business-type activities $ 3,620,000 813,000 604,000 1,225,000 486,000 9,793,000 10,478,000 605,000 614,000 5,096,000 3,046,000 4,807,000 7,542,000 701,000 215,000 April 20.202 Governmental Business-Type Activities Activities Assets: Total $ 0 0 0 0 0 Total Assets $ 0 $ 0 $ 0 Liabilities: Total Liabilities Net position: $ 0 0 0 69 $ 0 $ 0 $ 69 $ 0 0 0 0 Total Net Position $ 0 $ 0 $