Helen Martin is the sole owner of Ivanhoe Vista Park, a public camping ground near the Crater Lake National Recreation Area. Helen has compiled the following financial information as of December 31, 2020.

Revenues during 2020camping fees		$172,564		Fair value of equipment		$172,564
Revenues during 2020general store		80,119		Notes payable		73,956
Accounts payable		13,559		Expenses during 2020		184,890
Cash on hand		28,350		Accounts receivable		21,570
Original cost of equipment		130,039

(a) Determine Helen Martins net income from Ivanhoe Vista Park for 2020. Net income: $

Net income

IVANHOE VISTA PARK Balance Sheet Assets A Liabilities and Owner's Equity A $