A County Reports the Following Balances at June 30, 2021

Essay

A county reports the following balances at June 30, 2021, its fiscal year-end, using full accrual accounting:
$\begin{array}{|l|r|r|}\hline &\text { Governmental }&\text { Business-type } \\\text { (in thousands) } &\text { activities }&\text { activities }\\\hline \text { Cash and cash equivalents } & \$ 50,000 & \$ 7,000 \\\hline \text { Receivables, net } & 10,500 & 4,500 \\\hline \text { Due from governmental funds } & -- & 3,000 \\\hline \text { Due from other governmental funds } & 400 & - \\\hline \text { Inventories } & 1,000 & 800 \\\hline \text { Prepaid expenses } & 250 & - \\\hline \text { Restricted assets: cash with fiscal agent } & 15,000 & 18,000 \\\hline \text { Capital assets, net } & 125,000 & 85,000 \\\hline \text { Deferred outflows of resources } & 8,000 & 3,000 \\\hline \text { Liabilities } & & 300 \\\hline \text { Accounts payable } & 5,000 & -- \\\hline \text { Due to other governmental funds } & 400 & -- \\\hline \text { Due to enterprise funds } & 3,000 & 700 \\\hline \text { Accrued interest payable } & 1,500 & 2,000 \\\hline \text { Customer deposits } & - & 40,000 \\\hline \text { Noncurrent liabilities } & 185,000 & 3,200 \\\hline \text { Deferred inflows of resources } & 500 & \\\hline\end{array}$ Additional information (in thousands):
1) $90,000 of noncurrent liabilities for governmental activities were used to acquire capital assets. The noncurrent liabilities for business-type activities were used to acquire capital assets.
2) The net position of governmental activities has the following restrictions: economic development, $21,000; public safety, $1,000; and human services, $450.
3) Business-type activities consist of a water utility. This fund has a total of $20,000 in net position restricted for bond covenants.
Required
Prepare the county's government-wide statement of net position as of June 30, 2021.