please explain every step, what are we multiplying 2400 by?

(a) The revaluation surplus on 1 July 2018 in relation to the freehold land and buildings. (3 marks) (b) The carrying amount of the freehold land and buildings on 30 June 2019. (3 marks) Question 3 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 30h September 209