what is the unrestricted? how do you find unrestricted? please complete the statement of net position. thanks!

The following information is avaliable for the preparation of the government-wide financial statements for the City of Southern Springs. as of April 30, 2020: 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 $761,000 for governmental activities and $285,000 for business-type activities. (Negative amounts should be indicated by a minus sign)