She has set a new record,that is ,the sales of her latest bo
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sales of her latest book

判断这种of结构要看of之前的单词的单复数.sales,所以是have reached

唯一的例外是 a number of...表示很多、大量的⋯⋯(如:a number of students)后接are/have

sales虽然是销售额的意思,但一般还是当复数用,

如:Sales are down this month.这个月的销售额减少了.

如有问题,欢迎继续追问:)

求采纳~