Swifty 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 $145,600 Notes payable $62,400 Revenues during 2022-general store 48,880 Expenses during 2022 156,000 Accounts payable 11,440 Supplies on hand 2,600 Cash on hand 20,800 Common stock 20,800 Original cost of equipment 109,720 Retained earnings Fair value of equipment 145,600 (a) Determine Swifty Park's net income for 2022. Swifty Park's net income $