Lisa Anderson is the sole owner of Wildhorse Vista Park, a public camping ground near the Crater Lake National Recreation Area. Lisa has compiled the following financial information as of December 31, 2022. Revenues during 2022-camping fees $198,408 Fair value of equipment $198,408 Revenues during 2022-general store 92,118 Notes payable 85,032 Accounts payable 15,589 Expenses during 2022 212,580 Cash on hand 32.596 Accounts receivable 24,801 Original cost of equipment 149,515 (a) Determine Lisa Anderson's net income from Wildhorse Vista Park for 2022. Net income $ 77,946