Following is the governmental activities preclosing trial balance for the Town of Freaz. Freaz is a relatively small town and, as a result, it has only governmental funds (i.e., it uses no proprietary funds). There are no component units. To complete the financial statements for its annual report, the town must prepare a government-wide statement of net position and a statement of activities. TOWN OF FREAZ Preclosing Trial Balance As of June 30, 2023 (000s omitted) Cash $ Investments Taxes Receivable-Delinquent Allowance for Uncollectible Delinquent Taxes Due from Other Funds Due from Other Governments Land Buildings Accumulated Depreciation-Buildings Infrastructure Debits 3,639 7,299 5,788 Credits $ 49 645 6,343 8,720 25,680 8,021 85,768 Accumulated Depreciation-Infrastructure 45,603 Machinery & Equipment 28,720 Accumulated Depreciation-Machinery & Equipment 13,785 Accounts Payable 7,764 Due to Other Funds Accrued Liabilities Current Portion of Long-term Debt Bonds Payable Net Position-Net Investment in Capital Assets Net Position-Restricted for Debt Service Net Position-Unrestricted 4,765 748 8,600 28,700 45,259 2,123 6,598 Program Revenues-General Government-Charges for Services 4,411 Program Revenues-Public Safety-Charges for Services Program Revenues-Culture & Recreation-Charges for Services Program Revenues-General Government-Operating Grants & Contributions Program Revenues-Public Works-Capital Grants & Contributions General Revenues-Property Taxes General Revenues-Interest & Penalties General Revenues-Interest Income Expenses-General Government Expenses-Public Safety Expenses-Public Works Expenses-Culture & Recreation 996 359 307 1,680 13,665 Expenses-Interest on Long-term Debt 746 345 2,468 11,577 5,311 1,817 749 $194,524 $194,524 The restricted net position for debt service increased $87 for FY 2023. The net position accounts do not reflect FY 2023 depreciation of $1,080 that was allocated to the functions of government. (All 000s omitted.) Required Using the trial balance provided by the town, prepare a government-wide statement of net position. (Enter your answers in thousands.)