Understanding 1099-NEC Values

Question:
I can’t reconcile 1099 1a value to Wix Settlement Report or to Wix All Payments Report. Seems like 1a should include: successful transactions, refunded transactions, offline transactions, sales tax collected and should be net of transaction fees. Wix 1a value is 15% greater than this value. Is there something that describes how Wix comes up with their 1099 values?
Product:
Wix eComm

What are you trying to achieve:
Reconcile 1099

What have you already tried:
Wix support. Customer support elevated but obviously didn’t have a handle on this topic.