Dave \& Buster's Bar sold gift cards totaling $108,000 in 2023 . Also during 2023,$55,000 of gift cards were redeemed, $47,000 of which were sold in 2023 and $8,000 of which were sold in prior years. In addition, $32,000 of gift cards had expired by December 31, 2023 . c. Suppose Dave \& Buster's Bar ended 2023 with a balance of $67,000 in deferred revenue-gift cards. Determine the balance of deferred revenue-gift cards at the beginning of 2023 (3 pts)