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 $490,000  Cash and cash equivalents, business- activities  1,031,000  Receivables, governmental activities  582,000  Receivables, business- activities  1,718,000  Inventories, business- activities  674,000  Capital assets, net, governmental activities  17,496,000  Capital assets, net, business- activities  9,201,000  Accounts payable, governmental activities  840,000  ccounts payable, business- activities  724,000  General obligation bonds, governmental activities  10,102,000  Revenue bonds, business- activities  4,156,000  Long-term liability for compensated absences, governmental activities  466,000   From the preceding information, make a Statement of Net Position for the City of Southern Springs as of April 30, 2020

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 $490,000 

Cash and cash equivalents, business- activities  1,031,000

 Receivables, governmental activities  582,000

 Receivables, business- activities  1,718,000

 Inventories, business- activities  674,000

 Capital assets, net, governmental activities  17,496,000

 Capital assets, net, business- activities  9,201,000

 Accounts payable, governmental activities  840,000 

ccounts payable, business- activities  724,000

 General obligation bonds, governmental activities  10,102,000 

Revenue bonds, business- activities  4,156,000

 Long-term liability for compensated absences, governmental activities  466,000

From the preceding information, make 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 $716,000 for governmental activities and $255,000 for business- activities.