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

Cash and cash equivalents, governmental activities	$	520,000
Cash and cash equivalents, business-type activities		1,094,000
Receivables, governmental activities		618,000
Receivables, business-type activities		1,823,000
Inventories, business-type activities		716,000
Capital assets, net, governmental activities		18,585,000
Capital assets, net, business-type activities		9,774,000
Accounts payable, governmental activities		891,000
Accounts payable, business-type activities		769,000
General obligation bonds, governmental activities		10,729,000
Revenue bonds, business-type activities		4,414,000
Long-term liability for compensated absences, governmental activities		496,000

From the preceding information, prepare a Statement of Net Position for the City of Southern Springs as of April 30, 2020. Assume that outstanding bonds were issued to acquire capital assets and restricted assets total $761,000 for governmental activities and $285,000 for business-type activities.