Aeta Company is engaged in the business of buying and selling heavy equipments.As of December 31 of the current year, the following information was selected from Aeta's records:

Property, plant and equipment (net, excluding land)35,000,000

Accounts receivable20,000,000

Prepaid insurance2,500,000

Short-term note payable3,000,000

Cash5,000,000

Long-term note payable40,000,000

Land20,000,000

Accounts payable8,000,000

Allowance for doubtful accounts1,000,000

Merchandise inventory13,000,000

Wages payable2,000,000

Aeta Company's revenue for the current year was derived solely from sales.Assuming that the cost of sales is 75% of the sales revenue, the sales revenue for the current year is:

a. 75,200,000

b. 75,400,000

c. 75,000,000