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	$	610,000
Cash and cash equivalents, business-type activities		1,283,000
Receivables, governmental activities		726,000
Receivables, business-type activities		2,138,000
Inventories, business-type activities		842,000
Capital assets, net, governmental activities		21,852,000
Capital assets, net, business-type activities		11,493,000
Accounts payable, governmental activities		1,044,000
Accounts payable, business-type activities		904,000
General obligation bonds, governmental activities		12,610,000
Revenue bonds, business-type activities		5,188,000
Long-term liability for compensated absences, governmental activities		586,000

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 $896,000 for governmental activities and $375,000 for business-type activities. (Negative amounts should be indicated by a minus sign)