I am having a difficult time with calculating the net position portion of the problem. Any assistance or guidance, especially in the unrestricted portion (what is the calculation)?

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	$	490,000
Cash and cash equivalents, business-type activities		1,031,000
Receivables, governmental activities		582,000
Receivables, business-type activities		1,718,000
Inventories, business-type activities		674,000
Capital assets, net, governmental activities		17,496,000
Capital assets, net, business-type activities		9,201,000
Accounts payable, governmental activities		840,000
Accounts payable, business-type activities		724,000
General obligation bonds, governmental activities		10,102,000
Revenue bonds, business-type activities		4,156,000
Long-term liability for compensated absences, governmental activities		466,000

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 $716,000 for governmental activities and $255,000 for business-type activities. (Negative amounts should be indicated by a minus sign)

Statement of Net Position
30-Apr-20	Govternmental	Buisness Type	Totals
Assets:
Cash & Cash Equivalent	490,000.00	1,031,000.00	1,521,000.00
Accounts Receivables	582,000.00	1,718,000.00	2,300,000.00
Inventories		674,000.00	674,000.00
Captial Assets, net	17,496,000.00	9,201,000.00	26,697,000.00
			-
total assets	18,568,000.00	12,624,000.00	31,192,000.00
			-
Liabilities			-
accounts payable	840,000.00	724,000.00	1,564,000.00
long-term compensated absences	466,000.00		466,000.00
bonds payable	10,102,000.00	4,156,000.00	14,258,000.00
total liabilities	11,408,000.00	4,880,000.00	16,288,000.00
Net Position
Net invest in capital assets
restricted for debt servcies
unrestricted
Total Net Position