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 $ $470,000$

Cash and cash equivalents, business$-$type activities $989,000$

Receivables, governmental activities $558,000$

Receivables, business$-$type activities $1,648,000$

Inventories, business$-$type activities $646,000$

Capital assets, net, governmental activities $16,770,000$

Capital assets, net, business$-$type activities $8,819,000$

Accounts payable, governmental activities $806,000$

Accounts payable, business$-$type activities $694,000$

General obligation bonds, governmental activities $9,684,000$

Revenue bonds, business$-$type activities $3,984,000$

Long$-$term liability for compensated absences$,$ governmental activities $446,000$

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 $$686,000$ for governmental activities and $$235,000$ for business$-$type activities. $($Negative amounts should be indicated by a minus sign$)$

CITY OF SOUTHERN SPRINGS

Statement of Net Position

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