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
Required:

From the preceding information, prepare 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.