The following information is available for the preparation of the government-wide financial statements for the City of Southern Springs as of April 30, 2020: Cash and cash equivalents, governmental activities $570,000
Cash and cash equivalents, business-type activities 1,199,000
Receivables, governmental activities 678,000
Receivables, business-type activities 1,998,000
Inventories, business-type activities 786,000
Capital assets, net, governmental activities 20,400,000
Capital assets, net, business-type activities 10,729,000
Accounts payable, governmental activities 976,000
Accounts payable, business-type activities 844,000
General obligation bonds, governmental activities 11,774,000
Revenue bonds, business-type activities 4,844,000
Long-term liability for compensated absences, governmental activities 546,000

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 $836,000 for governmental activities and $335,000 for business-type activities.