Elizabeth Brown is the sole owner of Oriole Vista Park, a public camping ground near the Crater Lake National Recreation Area. Elizabeth has compiled the following financial information as of December 31, 2020. Revenues during 2020-camping fees $149.170 Fair value of equipment $149.170 Revenues during 2020-general store 69,257 Notes payable 63.930 Accounts payable 11,720 Expenses during 2020 159.825 Cash on hand 24,506 Accounts receivable 18,646 Original cost of equipment 112.410 (a) Determine Elizabeth Brown's net income from Oriole Vista Park for 2020. Net income $ (b) Prepare a balance sheet for Oriole Vista Park as of December 31, 2020. (List Assets in order of liquidity.)