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 $ 480,000 cash and cash equivalents, business-type activities 700,000 receivables, governmental activities 450,000 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 7,200,000 accounts payable, governmental activities 650,000 accounts payable, business-type activities 559,000 general obligation bonds, governmental activities 7,800,000 revenue bonds, business-type activities 3,210,000 long-term liability for compensated absences, governmental activities 359,000 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 $554,000 for governmental activities and $200,000 for business-type activities. (negative amounts should be indicated by a minus sign.)