Anthem Healthcare had the following Assets and Liabilities on the dates indicated: 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. $70,200 b. $78,000 c. $88,200 d. $67,200 e. $51,000