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	$	500,000
Cash and cash equivalents, business-type activities		1,052,000
Receivables, governmental activities		594,000
Receivables, business-type activities		1,753,000
Inventories, business-type activities		688,000
Capital assets, net, governmental activities		17,859,000
Capital assets, net, business-type activities		9,392,000
Accounts payable, governmental activities		857,000
Accounts payable, business-type activities		739,000
General obligation bonds, governmental activities		10,311,000
Revenue bonds, business-type activities		4,242,000
Long-term liability for compensated absences, governmental activities		476,000

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 $731,000 for governmental activities and $265,000 for business-type activities. (Negative amounts should be indicated by a minus sign)