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Would you please assist me with this problem? I have very few notes for the statement of activities, and textbook does only has one example

Would you please assist me with this problem? I have very few notes for the statement of activities, and textbook does only has one example to refer to.

  1. A county reports the following balances at June 30, 2021, its fiscal year-end, using full accrual accounting:

(in thousands)

Governmental activities

Business-type activities

Assets

Cash and cash equivalents

$ 50,000

$ 7,000

Receivables, net

10,500

4,500

Due from governmental funds

--

3,000

Due from other governmental funds

400

--

Inventories

1,000

800

Prepaid expenses

250

--

Restricted assets: cash with fiscal agent

15,000

18,000

Capital assets, net

125,000

85,000

Deferred outflows of resources

8,000

3,000

Liabilities

Accounts payable

5,000

300

Due to other governmental funds

400

--

Due to enterprise funds

3,000

--

Accrued interest payable

1,500

700

Customer deposits

--

2,000

Noncurrent liabilities

185,000

40,000

Deferred inflows of resources

500

3,200

Additional information (in thousands):

1. $90,000 of noncurrent liabilities for governmental activities were used to acquire capital assets. The noncurrent liabilities for business-type activities were used to acquire capital assets.

2. The net position of governmental activities has the following restrictions: economic development, $21,000; public safety, $1,000; and human services, $450.

3. Business-type activities consist of a water utility. This fund has a total of $20,000 in net position restricted for bond covenants.

Prepare the countys government-wide statement of net position as of June 30, 2021 showing government ,business activities and total columns.

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