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 Cash and cash equivalents, business-type activities Receivables, governmental activities Receivables, business-type activities Inventories, business-type activities Capital assets, net, governmental activities Capital assets, net, business-type activities Accounts payable, governmental activities Accounts payable, business-type activities Noncurrent liabilities, governmental activities Noncurrent liabilities, business-type activities Net position, net investment in capital assets, governmental activities Net position, net investment in capital assets, business-type activities Net position, restricted for debt service, governmental activities Net position, restricted for debt service, business-type activities $ 3,600,000 811,000 602,000 1,223,000 484,000 9,773,000 10,458,000 603,000 612,000 5,076,000 3,026,000 4,787,000 7,522,000 699, odo 213,000 From the above information, prepare a Statement of Net Position for the City of Southern Springs as of April 30, 2020. (Calculate and Include the unrestricted net position.) Governmental Activities Business-Type Activities Total $ Assets: Cash and Cash Equivalents Receivables Inventories Capital Assets, Net 3,600,000 $ 602,000 811,000 $ 4,411,000 1,223,000 1,825,000 484,000 484,000 10,458,000 20,231,000 0 12,976,000 $ 26,951,000 9,773,000 Total Assets $ 13,975,000 $ Liabilities: Accounts Payable Noncurrent Liabilities $ 603,000 $ 5,076,000 612,000 $ 3,026,000 1,215,000 8,102,000 0 $ 5,679,000 $ 3,638,000 $ 9,317,000 Total Liabilities Net position: Net Investment in Capital Assets Restricted for Debt Service 4,787,000 $ 699,000 7,522,000 $ 213,000 12,309,000 912,000 0 0 Total Net Position $ 5,486,000 $ 7,735,000 $ 13,221,000