Number of records = 48,44,000
Each Record size = 280 Bytes
Sector Size = 4000 Bytes
number of records/Sector = 4000/280 = 14 records
total sectors required = 4844000/14=346,000
sectors/track = 96
number of tracks required=346,000/96=3605
tracks/surface = 175
number of surfaces required = 20.6=21 surfaces will be required in total
Note: Records can't span two sectors means, a record will completely be stored in single sector