Following is the governmental activities pre-closing trial balance for the Town of Freaz. Freaz is a relatively small town and, as a result, it has only governmental funds (i. e., it uses no proprietary funds). There are no component units. To complete the financial statements for its annual report, the town must prepare a government-wide statement of net position and a statement of activities.

TOWN OF FREAZ
Pre-closing Trial Balance
As of June 30, 2017
(000s omitted)
Debits Credits
Cash $ 3,639
Investments 7,299
Taxes Receivable—Delinquent 5,788
Allowance for Uncollectible Delinquent Taxes $ 49
Due from Other Funds 645
Due from Other Governments 6,343
Land 8,720
Buildings 25,680
Accumulated Depreciation—Buildings 8,021
Infrastructure 85,768
Accumulated Depreciation—Infrastructure 45,603
Machinery & Equipment 28,720
Accumulated Depreciation—Machinery & Equipment 13,785
Accounts Payable 7,764
Accrued Liabilities 4,765
Due to Other Funds 748
Current Portion of Long-term Debt 8,600
Bonds Payable 28,700
Net Position—Net Investment in Capital Assets 45,259
Net Position—Restricted for Debt Service 2,123
Net Position—Unrestricted 6,598
Program Revenues—General Government Charges for Services 4,411
Program Revenues—Public Safety— Charges for Services 996
Program Revenues—Culture & Recreation— Charges for Services 359
Program Revenues—General Government— Operating Grants & Contributions 307
Program Revenues—Public Works— Capital Grants & Contributions 1,680
General Revenues—Property Taxes 13,665
General Revenues—Interest & Penalties 746
General Revenues—Interest Income 345
Expenses—General Government 2,468
Expenses—Public Safety 11,577
Expenses—Public Works 5,311
Expenses—Culture & Recreation 1,817
Expenses—Interest on Long-term Debt 749
$ 194,524 $ 194,524
The restricted net position for debt service increased $87 for FY 2017. The net position accounts do not reflect FY 2017 depreciation of $1,080 that was allocated to the functions of government, or the town’s decision to designate $900 for street repair. (All 000s omitted.)

Required
Using the trial balance provided by the town, prepare a government-wide statement of net position. (Enter your answers in thousands.)

Using the trial balance provided by the town, prepare a government-wide statement of activities. (Enter your answers in thousands. Negative amounts should be indicated by a minus sign.)