Pina Colada Park, a public camping ground near the Four Corners National Recreation Area, has compiled the following financial information as of December 31, 2022. Revenues during 2022-camping fees Revenues during 2022-general store Accounts payable Cash on hand Original cost of equipment Fair value of equipment $179,200 60,160 14,080 25,600 135,040 179,200 Notes payable Expenses during 2022 Supplies on hand Common stock Retained earnings $76,800 192,000 3,200 25,600 ? (a) Determine Pina Colada Park's net income for 2022. Pina Colada Park's net income $