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 $ 3,840,000 cash and cash equivalents, business-type activities 878,000 receivables, governmental activities 649,000 receivables, business-type activities 1,328,000 inventories, business-type activities 519,000 capital assets, net, governmental activities 10,580,000 capital assets, net, business-type activities 11,329,000 accounts payable, governmental activities 649,000 accounts payable, business-type activities 658,000 noncurrent liabilities, governmental activities 5,442,000 noncurrent liabilities, business-type activities 3,205,000 net position, net investment in capital assets, governmental activities 5,138,000 net position, net investment in capital assets, business-type activities 8,124,000 net position, restricted for debt service, governmental activities 753,000 net position, restricted for debt service, business-type activities 223,000 from the above information, prepare a statement of net position for the city of southern springs as of april 30, 2017