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 ...................................... $ 380,000
Cash and cash equivalents, business-type activities ........................................ 800,000
Receivables, governmental activities ......................................................... 450,000
Receivables, business-type activities ...................................................... 1,330,000
Inventories, business-type activities ......................................................... 520,000
Capital assets, net, governmental activities ............................................. 13,500,000
Capital assets, net, business-type activities ................................................ 7,100,000
Accounts payable, governmental activities ................................................. 650,000
Accounts payable, business-type activities ................................................. 559,000
General obligation bonds, governmental activities .......................................7,800,000
Revenue bonds, business-type activities .................................................. 3,210,000
Long-term liability for compensated absences, governmental activities ............... 359,000
From the preceding information, prepare (in good form) 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 $554,000 for governmental activities and $190,000 for business-type activities. Include a Total column?