Probably should have been more specific when I said penalties... Here's how i got there:
On a par 72 course, to shoot even, with 2 putts per hole, you'd have an average of 2 shots into green (3*4 for par 5's, 1*3 for par 3's, 2*10 for par 4's) or 36 in total. Add in 36 putts and you get to 72.
The given info says 26 putts, so 10 favorable to the 36 even score, and 9/18 greens so 9 unfavorable to the 36 to shoot an even score.
That gets you to a total of 71, so the 3 penalties I was referencing are the plug to 74. They could be any sort of combination of penalties, double bogeys on missed greens, chip-ins for birdie, etc.