Riviera Township Reported the Following Data for Its Governmental Activities

Riviera Township reported the following data for its governmental activities for the year ended June 30, 2009:
Additional information available is as follows:
All of the long-term debt was used to acquire capital assets. Cash of $475,000 is restricted for debt service.
-Based on the preceding information,on the statement of net assets prepared at June 30,2009,what amount should be reported for net assets invested in capital assets,net of related debt?

A) $4,200,000
B) $2,900,000
C) $2,825,000
D) $3,300,000