The City of Garden vale records financial activities in a general fund and a community center (enterprise) fund. Consider the following information for the City for the year ended December 31, 2013:
General property taxes levied$15,000,000
General property taxes collected14,900,000
Community center user fees, collected in cash1,200,000
Investment income earned-general fund, received in cash230,000
Capital assets purchased with cash-general fund540,000
Capital assets purchased using loans-general fund410,000
Capital assets purchased with cash-community center25,000
Fair value of investments-general fund, December 31, 2013 14,090,000
General long-term debt principal payments, in cash'300,000
General long-term debt interest payments, in cash50,000
Total expenses of governmental programs2 15,500,000
Total expenses of community center programs31,205,000
Governmental program expenses paid in cash14,920,000
Community center program expenses paid in cash1,178,000
State grant received in cash, restricted for use in community center programs20,000
Sales taxes collected in cash, to be remitted to state1,700,000
Sales taxes remitted to state1,692,000
1. Payments reduce debt used to finance capital assets.
2. Includes $500,000 of depreciation expense on capital assets.
3. Includes $30,000 of depreciation expense on capital assets.
The December 31, 2012, statement of net position for the City of Gardenvale is as follows:

Required
Prepare, in good form, the 2013 government-wide statement of net position for the City of Gardenvale.

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Governmental Business-type Activities Activities Total Assets $ 40,000 Taxes receivable· InvestmentsRAER14,000,000 Capital assets, net85,000,000 $ 1.540,000 1,000,000 14,000,000 85,560,000 102,100,000 1,000,000 560,000 600,000 Liabilities Accounts payable....1,000,000 Long-term debt.40,000.000 Total liabilities..41,000,000 Net position Net investment in capital assets....50,000,000 Restricted for community center projects···· Unrestricted Total net position 25,000 200,000 225,000 1,025,000 40,200,000 41.225,000 10,500,000 60,500,000 380,000 6,000 (11,000) $375,000 50,380,000 6,000 10,489,000 $ 60,875,000