The following information is available for the preparation of the government-wide financial statements for the City of Southern Springs as of April 30, 2017: $ 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 General obligation bonds, governmental activities Revenue bonds, business-type activities Long-term liability for compensated absences, governmental activities 440,000 926,000 522,000 1,542,000 604,000 15,680,000 8, 246,000 754,000 649,000 9,056,000 3,726,000 417,000 Required: From the preceding information, prepare a Statement of Net Position for the City of Southern Springs as of April 30, 2017. Assume that outstanding bonds were issued to acquire capital assets and restricted assets total $642,000 for governmental activities and $220,000 for business-type activities. (Negative amounts should be indicated by a minus sign.)