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

Required: From the preceding information, prepare 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.