The City of Raymond Reports the Following Fund Information All

Essay

The City of Raymond reports the following fund information all amounts are in thousands of dollars:
$\begin{array}{ll}\text {All governmental funds' fund balance}&\$13,000\\ \text {Restricted fund balances:}\\ \text {Special Revenue Fund}&1,200\\ \text {Debt Service Fund}&1,700\\ \text {General capital assets}&10,800\\ \text {Accumulated depreciation on capital assets}&4,100\\ \text {General long-term liabilities:}\\ \text {Bonds payable for capital assets}&5,700\\ \text {Liability for compensated absences}&3,200\\ \text {Internal Service Fund serving governmental activities}&\\ \text {Net position}&3,000\\ \text {Capital assets net of accumulated depreciation}&1,700\\ \text {Liability, capital related}&500\end{array}$ Requirement: Prepare the net position section for governmental activities for the statement of net position for the City of Raymond for the year ended December 31, 20X9.