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 $ $510,000$

Cash and cash equivalents, business$-$type activities $1,073,000$

Receivables, governmental activities $606,000$

Receivables, business$-$type activities $1,788,000$

Inventories, business$-$type activities $702,000$

Capital assets, net, governmental activities $18,222,000$

Capital assets, net, business$-$type activities $9,583,000$

Accounts payable, governmental activities $874,000$

Accounts payable, business$-$type activities $754,000$

General obligation bonds, governmental activities $10,520,000$

Revenue bonds, business$-$type activities $4,328,000$

Long$-$term liability for compensated absences$,$ governmental activities $486,000$

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 $$746,000$ for governmental activities and $$275,000$ for business$-$type activities.