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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

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 $ 3,840,000
Cash and cash equivalents, business-type activities 878,000
Receivables, governmental activities 649,000
Receivables, business-type activities 1,328,000
Inventories, business-type activities 519,000
Capital assets, net, governmental activities 10,580,000
Capital assets, net, business-type activities 11,329,000
Accounts payable, governmental activities 649,000
Accounts payable, business-type activities 658,000
Noncurrent liabilities, governmental activities 5,442,000
Noncurrent liabilities, business-type activities 3,205,000
Net position, net investment in capital assets, governmental activities 5,138,000
Net position, net investment in capital assets, business-type activities 8,124,000
Net position, restricted for debt service, governmental activities 753,000
Net position, restricted for debt service, business-type activities 223,000

From the above information, prepare a Statement of Net Position for the City of Southern Springs as of April 30, 2017.

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