accrual

Ques - Impairment of assets The following trial balance relates to Hume at 30 June 20X7: $ $ Revenue 390,000 Cost of sales 210,600 Distribution costs 6,800 Administration expenses 12,700 Loan interest paid 3,600 Property – cost 150,000 Property – depreciation at 1 July 20X6 38,400 Plant and equipment – cost 176,200 Plant and equipment – depreciation at 1 July 20X6 48,600 Trade receivables 31,600 Inventory – 30 June 20X7 18,100 Bank 1,950 Trade payables 25,400 Ordinary shares $1 50,000 Share premium 9,000 12 % Loan note (issued 1 July 20X6) 40,000 Taxation 1,300 Retained earnings at 1 July 20X6 11,450 ––––––– ––––––– 612,850 612,850 Can you please calculate the finance cost here ? I am unable to understand how did they get 1200 also included in it? instead tsnt 4800 should have been added ?