revaluation surplus and sale of goods on sales or return basis

Q1. if a property is revalued, the revaluation surplus appears in the statment of comprehensie income. true or false? this should be true, right? but in BPP revision kit pg 84 Q16 the revaluation surplus is not included in the compehensive income and included only in socie.

Q2. when goods are snt on sale or retun basis, how do we account for them, for eg. goods costing 1500 were sent at a sale price of 2500, this has been treated as a credit sale for the year ending december 2005. in january 2006 the customer accepts half the goods and returns the other half. how will this affect sales and receivables and how should we adjust closing inventory?
ans is receivables should be reduced by 2500 and closing inventory increased by 1500.
how are we getting this answer. its from bpp r.kit