Revenue equals cash sales plus credit sales, where credit sales = collections + ending receivables

Steps:

• Cash sales = $25,000 (banked amount, assuming no drawings from cash takings).
• Collections from credit sales = $82,000 (banked) +$24,000 (12 months × $2,000 drawings from takings) =$106,000.
• Credit sales = $106,000 +$5,000 (ending receivables) = $111,000 (beginning receivables =$0 for first year).
• Total revenue = $25,000 +$111,000 = $136,000.

Not enough information. The provided options do not include $136,000; the problem may have a typing error in amounts or options.

Final answer: Not enough information.