Sandra Robinson is the sole owner of Oriole Vista Park, a public camping ground near the Crater Lake National Recreation Area. Sandra has compiled the following financial information as of December 31, 2020. Revenues during 2020-camping fees $197,862 Fair value of equipment $197,862 Revenues during 2020-general store 91,864 Notes payable 84,798 Accounts payable 15,546 Expenses during 2020 211,995 Cash on hand 32,506 Accounts receivable 24,733 Original cost of equipment 149,103 Determine Sandra Robinson's net income from Oriole Vista Park for 2020. Net income (b) Prepare a balance sheet for Oriole Vista Park as of December 31, 2020. (List Assets in order of liquidity.) ORIOLE VISTA PARK Balance Sheet Assets Liabilities and Owner's Equity