Sunland is a private camping ground near the Boulder Peak Recreation Area. It has compiled the following financial information as of December 31, 2022.

Services revenues (from camping fees)		$138,500		Dividends		$7,400
Sales revenues (from general store)		25,000		Notes payable		63,000
Accounts payable		12,700		Administrative expenses		143,300
Cash		14,300		Supplies		3,100
Equipment		110,000		Common stock		34,000
				Retained earnings (1/1/2022)		4,900

Determine net income for Sunland for 2022.

Net Income

$______

Please help