The revenue split isn’t 50/50, it’s more like 75/25, but this is variable based on a number of things. RA take matchday income, and a there is a profit share JV for sponsorship, licensing and broadcast rights.
I believe the $250million figure is discussing economic value, not revenue.
‘Surplus’ isn’t normally referenced in the way you’ve described, you report a surplus and then pay off existing liabilities. Which is why reporting a surplus of $50million and then stating this will pay off existing debt of $64million, is unusual