I am not sure Where 750 comes from in part 10

Brandlin Company of Anaheim, California, sells parts to a foreign customer on December 1, 2017, with payment of 10,000 korunas to be received on March 1, 2018. Brandlin enters into a forward contract on December 1, 2017, to sell 10,000 korunas on March 1, 2018. Relevant exchange rates for the koruna on various dates are as follows: View complete question Date Spot Rate Forward Rate (to March 1, 2018) December 1, 2017 $ 2.80 $ 2.875 December 31, 2017 2.90 3.000 March 1, 2018 3.05 No. Credit Date General Journal 12-01-17 Accounts Recievable/K (10,000*2.80) Sales Debit $ 28,000 $ 28,000 2 Na journal entry required for entering into hedge position $ 1,000 31-12-17 Accounts receivable(K) foreign excange gain 10000*(2.8-2.9) 1,000 4 $ 1,219 31-12-17 AOCI Forward contract (10000(-2.875+3.00))*0.9755 $ 1,219 5 $ 1,000 31-12-17 Loss on forward contract AOCI $ 1,000 6 $ 250 31-12-17 AOCI Premium Revenue (10000" (2.875-2.80]*1/3 $ 250 $ 1,500 01-03-18 Accounts receivable(K) foreign excange gain 10000*(3.05-2.90) 1,500 8 531 01-03-18 AOCI Forward contract (10000* 12.875-3.05)-1219 $ 531 9 $ 1,500 01-03-18 Loss on forward contract AOCI $ 1,500 S 500 101 01-03-18 AOCI Premium Revenue 750*2/3 $ 500 11 $ 30,500 01-03-18 Foreign currency Accounts receivable (10000*3.05) 30,500 12 01-03-18 Cash(10000*2.875) Forward contract Foreign currency $ $ 28,750 1,750 $ 30,500 a-2 Impact of 2017 income Sales Foreign Exchange gain Loss on forward cntract Premium Revenue Total $ $ $ $ $ 28,000 1,000 (1,000) 250 28,250 a-3 Impact of 2018 income Foreign Exchange gain Loss an forward cntract Premium Revenue $ $ $ $ 1,500 (1,500) 500 500 Total 1a-4 Impact on net income over both periods 2017 $ 2018 $ $ 28,250 500 28,750 Brandlin Company of Anaheim, California, sells parts to a foreign customer on December 1, 2017, with payment of 10,000 korunas to be received on March 1, 2018. Brandlin enters into a forward contract on December 1, 2017, to sell 10,000 korunas on March 1, 2018. Relevant exchange rates for the koruna on various dates are as follows: View complete question Date Spot Rate Forward Rate (to March 1, 2018) December 1, 2017 $ 2.80 $ 2.875 December 31, 2017 2.90 3.000 March 1, 2018 3.05 No. Credit Date General Journal 12-01-17 Accounts Recievable/K (10,000*2.80) Sales Debit $ 28,000 $ 28,000 2 Na journal entry required for entering into hedge position $ 1,000 31-12-17 Accounts receivable(K) foreign excange gain 10000*(2.8-2.9) 1,000 4 $ 1,219 31-12-17 AOCI Forward contract (10000(-2.875+3.00))*0.9755 $ 1,219 5 $ 1,000 31-12-17 Loss on forward contract AOCI $ 1,000 6 $ 250 31-12-17 AOCI Premium Revenue (10000" (2.875-2.80]*1/3 $ 250 $ 1,500 01-03-18 Accounts receivable(K) foreign excange gain 10000*(3.05-2.90) 1,500 8 531 01-03-18 AOCI Forward contract (10000* 12.875-3.05)-1219 $ 531 9 $ 1,500 01-03-18 Loss on forward contract AOCI $ 1,500 S 500 101 01-03-18 AOCI Premium Revenue 750*2/3 $ 500 11 $ 30,500 01-03-18 Foreign currency Accounts receivable (10000*3.05) 30,500 12 01-03-18 Cash(10000*2.875) Forward contract Foreign currency $ $ 28,750 1,750 $ 30,500 a-2 Impact of 2017 income Sales Foreign Exchange gain Loss on forward cntract Premium Revenue Total $ $ $ $ $ 28,000 1,000 (1,000) 250 28,250 a-3 Impact of 2018 income Foreign Exchange gain Loss an forward cntract Premium Revenue $ $ $ $ 1,500 (1,500) 500 500 Total 1a-4 Impact on net income over both periods 2017 $ 2018 $ $ 28,250 500 28,750