Preparing financial statements of Shuswap_Proceeds of plant

Hi John Draft statement of financial position Shuswap LLC as at 3 Dec 20x4. '$000 Assets Non current assets Land and buildings cost 9000 accumulated dep 1000 c value 8000 Plant and equipment cost 21000 accumulated dep 9000 c value 12000 total c value 20000 Current assets Inventories c value 3000 Receivables c value 2600 Cash at bank c value 1900 Total assets c value 27500 Equity and liabilities Equity Issued share capital (ordinary shares) c value 6000 Retained earnings c value 12400 Non current liabilities Loan notes (redeemable 20Y0) c value 2000 Current liabilities Trade payable c value 2100 Total c value 22500 Total 5000 Suspense account 27500 Notes 1 It has been decided to revalue the land and buildings to 12,000,000 at 31 Dec 20x4 2 Trade receivables totalling 200,000 are to be written off 3 During the year there was a contract settlement of 106,000 in which an amount due to a supplier was set off against the amount due from the same company for goods sold to it. No entry has yet been made to record the set off. 4 Some inventory items included in the draft statement of financial position at cost 500,000 were sold after the reporting date for 400,000 with selling expenses of 40,000. 5 The suspense account is made up of two items A The proceeds of issue of 4,000,000 50 c shares at 1.10 per share credited to the suspense account from the cash book B The balance of the account is the proceeds of sale of some plant on 1 January 20x4 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 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 plant sold should be adjusted for in full (I'm not sure what adjusted for in full means) Prepare journal entries to clear the suspense account Answer Part 1 Suspense account Proceeds of issue of 4 m shares at $1.10 = 4400 Proceeds of sale of plant (balance ) = 600 Total 5000 Part 2 Journal entries Dr suspense a/c = 5000 Cr issued share capital (4m x 60c) = 2000 Share premium (4m x 60 c) = 2400 Disposal a/ c = 600 I've copied the answer as is. What I can't seem to figure out is part 1, proceeds of sale of plant ( balance) 600 (or 600 000 if you will). Of which info is this figure derived from? :-) I seem to be stuck here Please assist