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 $ 380,000 Cash and cash equivalents, business-type activities 800,000 Receivables, governmental activities 450.000 Receivables, business-type activities 1.330.000 Inventories, business-type activities 520,000 Capital assets, net, governmental activities 13,500,000 Capital assets, net, business-type activities 7.100.000 Accounts payable, governmental activities 650.000 Accounts payable, business-type activities 559,000 General obligation bonds, governmental activities 7,800,000 Revenue bonds, business-type activities 3.210,000 Long-term liability for compensated absences. governmental activities 359.000 From the preceding information, prepare (in good form) 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 $554,000 for governmental activities and $190,000 for business-type activities. Include a Total column