Emma Engineering Group receives royalties on a technical manual written by two of its engineers and sold to a publishing company. Royalties are 10% of net sales, receivable on October 1 for sales in January through June and on April 1 for sales in July through December of the prior year. Sales of the manual began in July 2015, and Emma accrued royalty revenue on $30160 of sales at December 31, 2015.

Emma received royalties of $3976 on April 1, 2016. On October 1, 2016 Emma received royalties of $3789. The 2nd half of 2016 sales were estimated to be $44000

What is Emma's 2016 royalty revenue?

Answer should be $9,149 but how do I solve it?