From the Following Information, Prepare a Statement of Net Assets

From the following information, prepare a statement of net assets for the city of Franklin as of June 30, 2016:
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$\begin{array}{lr}\text { Cash and Cash equivalents, Governmental } & \$ 500,000 \\\text { Cash and Cash equivalents, Business Activities } & 300,000 \\\text { Receivables, net, Governmental } & 280,000 \\\text { Inventories, Business Activities } & 135,000 \\\text { Capital Assets, net, Governmental } & 1,330,000 \\\text { Capital Assets, net, Business Activities } & 750,000 \\\text { Accounts Payable, Governmental } & 158,000 \\\text { Accounts Payable, Business Activities } & 96,000\\\text { Noncurrent liabilities, Governmental } & 1,005,000 \\\text { Noncurrent liabilities, Business Activities } & 585,000 \\\text { Net Assets invested in Capital Assets (net of Debt) } & \\\text { Governmental } & 733,000\\\text { Business activities }&465,000\\\text { Net Assets Restricted: } & \\\text { Governmental } &132,000 \\\text { Business Activities } & 93,000\\\text { Net Assets Unrestricted: } & \\\text { Governmental } &82,000\\\text { Business activities }& (54,000) \end{array}$