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 $ 440,000 cash and cash equivalents, business-type activities 926,000 receivables, governmental activities 522,000 receivables, business-type activities 1,542,000 inventories, business-type activities 604,000 capital assets, net, governmental activities 15,680,000 capital assets, net, business-type activities 8,246,000 accounts payable, governmental activities 754,000 accounts payable, business-type activities 649,000 general obligation bonds, governmental activities 9,056,000 revenue bonds, business-type activities 3,726,000 long-term liability for compensated absences, governmental activities 417,000required: 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 $642,000 for governmental activities and $220,000 for business-type activities.