The following information is available for the preparation of the government-wide financial statements of the City of ABC as of June 30, 2016:
Accounts payable, business-type activities $ 210,000
Accounts payable, governmental activities 400,000
Capital assets, net, business-type activities 10,400,000
Capital assets, net, governmental activities 12,900,000
Cash and cash equivalents, business-type activities 900,000
Cash and cash equivalents, governmental activities 1,600,000
Inventories, business-type activities 600,000
Net assets, restricted for debt service, business-type activities 400,000
Net assets, restricted for debt service, governmental activities 650,000
Non-current liabilities, business-type activities 3,700,000
Non-current liabilities, governmental activities 5,640,000
Receivables, business-type activities 1,330,000
Receivables, governmental activities 500,000
Assume all long-term liabilities were incurred in the acquisition of capital assets. From the information given above, prepare, in good form, a Statement of Net Position for the City of ABC as of June 30, 2016.
Include the unrestricted net assets, which is to be computed from the information presented above. Include a total column. ABC has no component units.