Company X sells an electrical appliance for 2,400 on 1 October 20X7 . The customer is given a two-year interest-free credit period, but can use the appliance from the date of receiving the item (on 1 October 20X7). An appropriate interest rate is 9%.

What amount should company X recognise as revenue / finance income from the sale of the appliance in the income statement for the year ended 30th September 20X9?