Sunland Lakes Park is a private camping ground near the Mount Miguel Recreation Area. It has compiled the following financial information as of December 31, 2022.

Service revenue (from camping fees)		$130,400		Dividends		$10,440
Sales revenue (from general store)		32,600		Notes payable		58,000
Accounts payable		12,760		Expenses during 2022		127,040
Cash		9,860		Supplies		6,380
Equipment		132,240		Common stock		46,400
				Retained earnings (1/1/2022)		5,800

Determine Sunland Lakes Parks net income for 2022.

Sunland Lakes Parks net income for 2022

$enter Sunlands net income for 2022 in dollars