Access the Wiki Art Gallery (WAG) instructional case in Connect and read the case in sufficient depth

Question:

Access the Wiki Art Gallery (WAG) instructional case in Connect and read the case in sufficient depth to answer the following.
WAG reported $ 140,000 in total revenues in 2011. What amount of cash did WAG collect in 2011 from its customers (artwork buyers and artists)?
a. $ 140,000.
b. $ 78,400.
c. $ 71,550.
d. $ 61,650.