Anthem Healthcare had the following Assets and Liabilities on the dates indicated: December 31 Total Assets Total Liabilities 2022 $276,000 $180,000 2023 $414,000 $240,000 The Company began business on January 1, 2022 with an investment of $45,000 from stockholders. In 2023, the Company issued an additional $18,000 in stock and paid $3,000 in dividends. The Company recorded $7,200 worth of expenses in 2023. How much revenue was recorded in 2023? Select one: a. $78,000 b. $67,200 c. $51,000 d. $70,200 e. $88,200