Grammar, Usage / 'professional athletes' - Need help with grammar (verb usage) [3]

Hello guys,

I'm going to take IELTS exam and i have some grammar questions.
Which one is it right down?
"It is widely accepted that professional athletes earn a lot of money."
OR
"Professional athletes is widely accepted that earn a lot money"

one more question:
we say:"the field is cultivated by bananas"
but also say "i want to cultivate my spirit"

Should i put "" when i use this verb metaphorically?

Thanks in advance.