Following is the governmental activities pre-closing trial balance for the Town of Freaz. Freaz is a relatively small town and, as a result, it has only governmental funds (i. e., it uses no proprietary funds). There are no component units. To complete the financial statements for its annual report, the town must prepare a government-wide statement of net position and a statement of activities.

TOWN OF FREAZ
Pre-closing Trial Balance
As of June 30, 2020
(000s omitted)
	Debits				Credits
Cash	$	3,639
Investments		7,299
Taxes ReceivableDelinquent		5,788
Allowance for Uncollectible Delinquent Taxes					$	49
Due from Other Funds		645
Due from Other Governments		6,343
Land		8,720
Buildings		25,680
Accumulated DepreciationBuildings						8,021
Infrastructure		85,768
Accumulated DepreciationInfrastructure						45,603
Machinery & Equipment		28,720
Accumulated DepreciationMachinery & Equipment						13,785
Accounts Payable						7,764
Accrued Liabilities						4,765
Due to Other Funds						748
Current Portion of Long-term Debt						8,600
Bonds Payable						28,700
Net PositionNet Investment in Capital Assets						45,259
Net PositionRestricted for Debt Service						2,123
Net PositionUnrestricted						6,598
Program RevenuesGeneral GovernmentCharges for Services						4,411
Program RevenuesPublic SafetyCharges for Services						996
Program RevenuesCulture & RecreationCharges for Services						359
Program RevenuesGeneral GovernmentOperating Grants & Contributions						307
Program RevenuesPublic WorksCapital Grants & Contributions						1,680
General RevenuesProperty Taxes						13,665
General RevenuesInterest & Penalties						746
General RevenuesInterest Income						345
ExpensesGeneral Government		2,468
ExpensesPublic Safety		11,577
ExpensesPublic Works		5,311
ExpensesCulture & Recreation		1,817
ExpensesInterest on Long-term Debt		749
	$	194,524			$	194,524

The restricted net position for debt service increased $87 for FY 2020. The net position accounts do not reflect FY 2020 depreciation of $1,080 that was allocated to the functions of government, or the towns decision to designate $900 for street repair. (All 000s omitted.)

Required Using the trial balance provided by the town, prepare a government-wide statement of net position. (Enter your answers in thousands.)

Answer is complete but not entirely correct.

TOWN OF FREAZ
Statement of Net Position
As of June 30, 2020
Assets
Current Assets:
Cash	not attempted	$3,639selected answer correct
Investments	not attempted	7,299selected answer correct
Taxes Receivable (Net)	not attempted	5,739selected answer correct
Due from Other Governments	not attempted	6,343selected answer correct
	not attempted	not attempted
Total Current Assets		23,020
Capital Assets:
Land	$8,720selected answer correct
Other Capital Assets (Net of Depreciation)
Buildings (Net)	17,659selected answer correct
Machinery and Equipment (Net)	14,935selected answer correct
Infrastucture (Net)	40,165selected answer correct
	not attempted
Total Capital Asstes		81,479
Total Assets		104,499
Liabilities
Current Liabilities:
Accounts Payable	7,764selected answer correct
Accrued Liabilities	4,765selected answer correct
Due to Other Funds (Net)	103selected answer correct
Current Portion of Long-Term Debt	8,600selected answer correct
	not attempted
Total Current Liabilities	21,232
Long-Term Liabilities:
Bonds Payable	28,700selected answer correct
	not attempted
Total Liabilities		49,932
Net Position
Net Investment in Capital Assets		44,179selected answer correct
RestrictedDebt Service		2,210selected answer correct
Unrestricted:
DesignatedStreet Repair		647selected answer incorrect
Undesignated		6,598selected answer incorrect
Total Net Position

Need the answer of last two

DesignatedStreet Repair		647 answer incorrect
Undesignated		6,598 answer incorrect