As a staff accountant who has recently joined the team auditing Disney, you know Disney primarily operates in the entertainment and media industry. But in digging into its revenue, you notice Disney collects a high level of revenue from sales of products directly to customers at its amusement parks, in malls across the country, and online. What industry would you look to for guidance?

	a.	Retail
	b.	Manufacturing
	c.	Technology
	d.	Construction