Maria Miller is the sole owner of Sheridan Vista Park, a public camping ground near the Crater Lake National Recreation Area. Mariahas compiled the following financial information as of December 31, 2022.

Revenues during 2022camping fees		$208,922		Fair value of equipment		$208,922
Revenues during 2022general store		96,999		Notes payable		89,538
Accounts payable		16,415		Expenses during 2022		223,845
Cash on hand		34,323		Accounts receivable		26,115
Original cost of equipment		157,438

(a) Determine Maria Millers net income from Sheridan Vista Park for 2022.

Net income

$enter the net income in dollars

(b) Prepare a balance sheet for Sheridan Vista Park as of December 31, 2022