Sarah Allen is the sole owner of Blossom Vista Park, a public camping ground near the Crater Lake National Recreation Area. Sarah has compiled the following financial information as of December 31, 2022.

Revenues during 2022camping fees		$172,690		Fair value of equipment		$172,690
Revenues during 2022general store		80,177		Notes payable		74,010
Accounts payable		13,568		Expenses during 2022		185,025
Cash on hand		28,370		Accounts receivable		21,586
Original cost of equipment		130,134

(a) Determine Sarah Allen's net income from Blossom Vista Park for 2022.

Net income

$enter the net income in dollars

(b) provide a balance sheet for Blossom Vista Park as of December 31, 2022. (List Assets in order of liquidity.)

BLOSSOM VISTA PARK Balance Sheet choose the accounting period For the Month Ended December 31, 2022December 31, 2022For the Year Ended December 31, 2022
Assets
enter a balance sheet item					$enter a dollar amount
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select a closing section name for this part of the balance sheet Current AssetsLiabilitiesExpensesIntangible AssetsLong-term InvestmentsLong-term LiabilitiesProperty, Plant and EquipmentRevenuesOwner's EquityTotal AssetsTotal Current AssetsTotal Current LiabilitiesTotal ExpensesTotal Intangible AssetsTotal LiabilitiesTotal Liabilities and Owner's EquityTotal Long-term InvestmentsTotal Long-term LiabilitiesTotal Property, Plant and EquipmentTotal RevenuesTotal Owner's Equity					$enter a total amount for this part of the balance sheet
Liabilities and Owner's Equity
select an opening name for section one Current AssetsLiabilitiesExpensesIntangible AssetsLong-term InvestmentsLong-term LiabilitiesProperty, Plant and EquipmentRevenuesOwner's EquityTotal AssetsTotal Current AssetsTotal Current LiabilitiesTotal ExpensesTotal Intangible AssetsTotal LiabilitiesTotal Liabilities and Owner's EquityTotal Long-term InvestmentsTotal Long-term LiabilitiesTotal Property, Plant and EquipmentTotal RevenuesTotal Owner's Equity
enter a balance sheet item					$enter a dollar amount
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select a closing name for section one Current AssetsLiabilitiesExpensesIntangible AssetsLong-term InvestmentsLong-term LiabilitiesProperty, Plant and EquipmentRevenuesOwner's EquityTotal AssetsTotal Current AssetsTotal Current LiabilitiesTotal ExpensesTotal Intangible AssetsTotal LiabilitiesTotal Liabilities and Owner's EquityTotal Long-term InvestmentsTotal Long-term LiabilitiesTotal Property, Plant and EquipmentTotal RevenuesTotal Owner's Equity					enter a total amount for section one of the second part of the balance sheet
select an opening name for section two Current AssetsLiabilitiesExpensesIntangible AssetsLong-term InvestmentsLong-term LiabilitiesProperty, Plant and EquipmentRevenuesOwner's EquityTotal AssetsTotal Current AssetsTotal Current LiabilitiesTotal ExpensesTotal Intangible AssetsTotal LiabilitiesTotal Liabilities and Owner's EquityTotal Long-term InvestmentsTotal Long-term LiabilitiesTotal Property, Plant and EquipmentTotal RevenuesTotal Owner's Equity
enter a balance sheet item					enter a dollar amount
select a closing name for this part of the balance sheet Current AssetsLiabilitiesExpensesIntangible AssetsLong-term InvestmentsLong-term LiabilitiesProperty, Plant and EquipmentRevenuesOwner's EquityTotal AssetsTotal Current AssetsTotal Current LiabilitiesTotal ExpensesTotal Intangible AssetsTotal LiabilitiesTotal Liabilities and Owner's EquityTotal Long-term InvestmentsTotal Long-term LiabilitiesTotal Property, Plant and EquipmentTotal RevenuesTotal Owner's Equity					$enter a total amount for this part of the balance sheet