revenue mcq

newmarket revenue as shown in its draft statement of profit or loss for the year ended 31 dec 2009 is 27 million . this includes:
1) . 8 million for consignment of goods sold on 31 dec 2009 on which newmarket will incur ongoing service and support costs for two years after the sale . the cost of providing service and support is estimated at 800000 pa. newmarket applies a 30% mark up to all service costs.

2.} 4 (four) million collected on behalf of aintree. newmarket acts as an agent for aintree and receives a 10% commission on all sales

at what should revenue be shown in statement of profit or loss of newmarket for the yea ended 31 dec 2009 ignore time value of money

a 22920,000
b 21800,000
c 20520,000
d 21320,000

ans is d 21320,000

rev 27000 +commission 400 (4000*10/100)- 4000( agent collection) after this what is to be done i am stuck could you help and explain
thank you in advance sir