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 209