IFRS 13 & IFRS 15

Hi, I am currently answering a practice question. I have to prepare draft statements while including 10 different adjustments. However, I am a little bit stuck on two adjustments as follows…

e) Investments at fair value through P or L are held in a fund whose value changes directly in proportion with a certain market index. At 30 April ’14 the index was 3200 and at 30 April ’15 it had moved to 2800.

i) On 30 April ’14, one of the companies high value products sold for £10m (included in revenue in trial balance). The company committed to service the product until 30 April ’17, with the value of the service included in the £10m. This is the first and last time the company will make such a sale. The product typically sells for £8.36m. The service alone for 3 years typically sells for £2.64m. Ignore discounting. The company has decided to adopt IFRS 15 Revenue.

*Revenue on the TB is £629,400,000

Any help with the journal entries for these two adjustments and how to calculate it would be greatly appreciated.

Thanks in advance