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The following information is available for the preparation of the government - wide financial statements for the City of Southern Springs as of April 3

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 $ 560,000
Cash and cash equivalents, business-type activities 1,178,000
Receivables, governmental activities 666,000
Receivables, business-type activities 1,963,000
Inventories, business-type activities 772,000
Capital assets, net, governmental activities 20,037,000
Capital assets, net, business-type activities 10,538,000
Accounts payable, governmental activities 959,000
Accounts payable, business-type activities 829,000
General obligation bonds, governmental activities 11,565,000
Revenue bonds, business-type activities 4,758,000
Long-term liability for compensated absences, governmental activities 536,000
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 $821,000 for governmental activities and $325,000 for business-type activities. (Negative amounts should be indicated by a minus sign)

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