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The Following Information Is Available for the Preparation of the Government-Wide

question 64

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The following information is available for the preparation of the government-wide financial statements of the City of Tall Oaks as of June 30, 2009:
 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 900,000 activities  Cash and cash equivalents, governmental 1,600,000 activities  Inventories, business-type activities 600,000 Net assets, restricted for debt service, 400,000 business-type activities  Net assets, restricted for debt service, 650,000 governmental activities 3,700,000 Noncurrent liabilities, business-type  activities 5,640,000 Noncurrent liabilities, governmental  activities 1,330,000 Receivables, business-type activities 500,000\begin{array} { l r } \text { Accounts payable, business-type activities } & \$ 210,000 \\\hline \text { Accounts payable, governmental activities } & 400,000 \\\hline \text { Capital assets, net, business-type activities } & 10,400,000 \\\hline \text { Capital assets, net, governmental activities } & 12,900,000 \\\hline \text { Cash and cash equivalents, business-type } & 900,000 \\\text { activities } & \\\text { Cash and cash equivalents, governmental } & 1,600,000 \\\text { activities } & \\\hline \text { Inventories, business-type activities } & 600,000 \\\hline \text { Net assets, restricted for debt service, } & 400,000 \\\text { business-type activities } & \\\text { Net assets, restricted for debt service, } & 650,000 \\\text { governmental activities } & 3,700,000 \\\text { Noncurrent liabilities, business-type } & \\\text { activities } & 5,640,000 \\\hline \text { Noncurrent liabilities, governmental } & \\\text { activities } & 1,330,000 \\\text { Receivables, business-type activities } & 500,000\end{array} Assume all long-term liabilities were incurred in the acquisition of capital assets.
Required: From the information given above, prepare, in good form, a Statement of Net Assets for the City of Tall Oaks as of June 30, 2009. Include the unrestricted net assets, which is to be computed from the information presented above. Include a total column. Tall Oaks has no component units.


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