The following information is available for the preparation of the government-wide financial statements for the City of Southern Springs as of April 30, 2012:
Cash and cash equivalents, governmental activities . . . . . . . . . . . $1,880,000
Cash and cash equivalents, business-type activities . . . . . . . . . . . 850,000
Receivables, governmental activities . . . . . . . . . . . . . . . . . . . . . . 459,000
Receivables, business-type activities . . . . . . . . . . . . . . . . . . . . . . 1,330,000
Inventories, business-type activities . . . . . . . . . . . . . . . . . . . . . . . 520,000
Capital assets, net, governmental activities . . . . . . . . . . . . . . . . . 12,500,000
Capital assets, net, business-type activities . . . . . . . . . . . . . . . . . 10,340,000
Accounts payable, governmental activities . . . . . . . . . . . . . . . . . 650,000
Accounts payable, business-type activities . . . . . . . . . . . . . . . . . . 559,000
General obligation bonds, governmental activities . . . . . . . . . . . . 5,000,000
Revenue bonds, business-type activities . . . . . . . . . . . . . . . . . . . . 3,210,000
Long-term liability for compensated absences,
governmental activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 350,000
From the preceding information, prepare (in good form) a Statement of Net Assets for the City of Southern Springs as of April 30, 2012. Assume that outstanding bonds were issued to acquire capital assets and restricted net assets total $554,000 for governmental activities and $215,000 for business-type activities. Include a Total column.