The following information is available for the preparation of the governmentwide 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 559,000

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 659,000

Noncurrent liabilities, governmental activities 5,350,000

Noncurrent liabilities, business-type activities 3,210,000

Net assets, invested in capital assets, net, governmental activities 8,123,000

Net assets, invested in capital assets, net, business-type activities 7,159,000

Net assets, restricted for debt service, governmental activities 754,000

Net assets, restricted for debt service, business-type activities 223,000

From the preceding information, prepare, in good form, a Statement of Net Assets for the city of Southern Springs as of April 30, 2012. Include the unrestricted net assets, which are to be computed from this information. Include a total column.