using exhibit 13.1 calculate the solvency ratio of long term debt to total net position for government.

EXHIBIT 13-1 Smith City Government-wide Statement of Net Position Smith City Statement of Net Position 85 of June 30, 2021 Primary Government Governmental Business Type Activities Activities Total Component Unit $ $ 15,560,754 11,633,541 11,509,923 212.755 5.200.266 2,829,603 $8.198.980 11, H4,438 8,983.192 219.638 225,504 $ 29,215,758 $ 7,361.774 45,203 2.526,731 (219,638) 88,672 $ 9,802.741 314 176 S 39,013,494 58,588 $ 8.301 212 $ Current assets Cash and cash equivalents Investments Receables net Internal balances Inventones Total current assets Noncurrent assets Restricted cash and cash equivalents Equity interest in joint venture Capital assets Land and construction-in-progress Buildings, equipment, and infrastructure, net of depreciation Total noncurrent assets Total Assets A $ 8,886,765 1,612,279 S 8.886,765 1.612.279 19.904,518 4.485.705 24.390.223 525,867 99.111,415 $129,514,976 $158.730.729 101,486,421 $105,972, 126 $115.774,867 200,597 835 $235,487,102 $274,505,596 25.895.483 $26.421,350 $34.722,562 $ Deferred Outflows of Resources (8) Liabilities $ 5.276.980 6,465,200 $11.742,180 $ 550,789 3,098,400 $ 3,649,190 $ 5,827.770 9,563,600 $ 15,391,370 $ 1.262.332 998,547 $ 2.260,980 Current Nabi Accounts payable Current portion of long-term liabilities Total current abilities Noncurrent liabilities Noncurrent portion of long-term liabilities Total Liabilities/C 58,311,665 $ 70,053,845 52 137,591 $ 55,786,781 110,449,256 $125.840,625 18,974,306 $21.235.285 $ 1,004,919 $ Deferred Inflows of Resources Prepaid property taxes Total Deferred Inflows of Resources/D) $ 1.004,919 $ 1,004,919 27.238 27,238 $ $ 1,004.919 $ Net Position Net investment in capital assets $ 72,597,970 $ 51,162,002 $123.759,972 $11,134,474 Restricted for: Transportation and new city hall project 7,459,016 7,459,016 Debt service 2,153,780 1,016,397 3,170,178 Low income housing and industrial redevelopment 4.791,940 4.791,940 Other purposes 1,038,371 1,038,371 344.712 Unrestricted (deficit) (369,112) 7,809,687 7,440,575 1.980,853 Total Net Position A+B-C-DJ $ 87,671966 $ 59,988,086 $147.660 052 $13.460.039 Source: Based on Dean Michael Mead, "Figure 1: Government-Wide Statement of Net Position," What You Should Know about Your Local Government's Finances: A Guide to Financial Statements, 2nd ed. (Norwalk, CT Governmental Accounting Standards Board, 2011), 8. Note Row and column totals may not equate due to rounding