Need help to solve this math

QUESTION:
Statement of financial position, as at 31st December,2004:
$000 / $000 / $000
Plant and equipment 21,000(cost)/ 9,000(accumulated dep)/12,000(carrying value)
Suspense account 600(carrying value)

The following suspense account is available:
a) The balance of the account is the proceeds of sale of some plant on 1 January 2004 with a carrying value at the date of sale of $700,000 and which had originally cost $1,400,000 . No other accounting entries have yet been made for the disposal apart from the cash book entry for the receipt of the proceeds. Depreciation on plant has been charged at 25% (straight line basis) in preparing the draft statement of financial position without allowing for the sale. The depreciation for the year relating to the plant sold should be adjusted for in full.
Problems:
A) How can I calculate proceeds of sale?
B) How the workings of plant and equipment in the statement of financial statement?