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	$	410,000
Cash and cash equivalents, business-type activities		863,000
Receivables, governmental activities		486,000
Receivables, business-type activities		1,436,000
Inventories, business-type activities		562,000
Capital assets, net, governmental activities		14,590,000
Capital assets, net, business-type activities		7,673,000
Accounts payable, governmental activities		702,000
Accounts payable, business-type activities		604,000
General obligation bonds, governmental activities		8,428,000
Revenue bonds, business-type activities		3,468,000
Long-term liability for compensated absences, governmental activities		388,000

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 $598,000 for governmental activities and $205,000 for business-type activities. (Negative amounts should be indicated by a minus sign)

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CITY OF SOUTHERN SPRINGS
Statement of Net Position
As of April 30, 2020
	Governmental Activities	Business-Type Activities	Total
Assets:
Cash and Cash Equivalents	$410,000	$863,000	$1,273,000
Receivables	486,000	1,436,000	1,922,000
Inventories	0	562,000	562,000
Capital Assets, Net	14,590,000	7,673,000	22,263,000
Total Assets	15,486,000	10,534,000	26,020,000
Liabilities:
Accounts Payable	702,000	604,000	1,306,000
Compensated Absences Payable	388,000		388,000
Bonds Payable	8,428,000	3,468,000	11,896,000
Total Liabilities	9,518,000	4,072,000	13,590,000
Net Position:
Restricted	598,000	205,000	803,000
Total Net Position	$6,760,000	$4,410,000	$11,170,000