Kingbird, Inc., a public camping ground near the Four Corners National Recreation Area, has compiled the following financial information as of December 31, 2020. Revenues during 2020-camping fees $196,000 Notes payable $84,000 Revenues during 2020-general store 65,800 Expenses during 2020 210,000 Accounts payable Cash on hand Original cost of equipment Fair value of equipment 15,400 Supplies on hand 3,500 28,000 Common stock 28,000 147,700 196,000 Retained earnings ? (a) Determine Kingbird, Inc.'s net income for 2020. Kingbird, Inc.'s net income +A $