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4. A county reports the following balances at June 30, 2021, its fiscal year-end, using full accrual accounting: Governmental Business-type (in thousands activities activities Assets Cash and cash equivalents $ 50,000 $ 7,000 Receivables, net 10,500 4,500 Due from governmental funds 3,000 Due from other governmental funds 400 Inventories 1,000 800 Prepaid expenses 250 Restricted assets: cash with fiscal agent 15,000 18,000 Capital assets, net 125,000 85,000 Deferred outflows of resources 8,000 3,000 Liabilities Accounts payable 5,000 300 Due to other governmental funds 400 Due to enterprise funds 3,000 Accrued interest payable 1,500 700 Customer deposits 2,000 Noncurrent liabilities 185,000 40,000 Deferred inflows of resources 500 3,200 Additional information (in thousands): 1 . $90,000 of noncurrent liabilities for governmental activities were used to acquire capital assets. The noncurrent liabilities for business-type activities were used to acquire capital assets. 2. The net position of governmental activities has the following restrictions: economic development, $21,000; public safety, $1,000; and human services, $450. 3 Business-type activities consist of a water utility. This fund has a total of $20,000 in net position restricted for bond covenants. Required (15 points) Prepare the county's government-wide statement of net position as of June 30, 2021. Statement of Net Position June 30, 2021 Governmental Business-Type (in thousands) Activities Activities Total Assets Cash and cash equivalents Receivables, net Internal balances Inventories Prepaid expenses Restricted assets: cash with fiscal agent Capital assets, net Total assets Deferred outflows of resources