The following information is available for the preparation of the government-wide financial statements as of April 30, 2020:

Cash and cash equivalents, governmental activities $ 470,000

Cash and cash equivalents, business activities 989,000

Receivables, governmental activities 558,000

Receivables, business activities 1,648,000

Inventories, business activities 646,000

Capital assets, net, governmental activities 16,770,000

Capital assets, net, business activities 8,819,000

Accounts payable, governmental activities 806,000

Accounts payable, business activities 694,000

General obligation bonds, governmental activities 9,684,000

Revenue bonds, business activities 3,984,000

Long-term liability for compensated absences, governmental activities 446,000

From the preceding information, show a Statement of Net Position as of April 30, 2020. Assume that outstanding bonds were issued to acquire capital assets and restricted assets total $686,000 for governmental activities and $235,000 for business activities.