You have two questions.
You have paid any money you owe assumes the word 'that': You in China repay money that you in China owe to others. The article compares cleaning house 'in China' to cleaning up personal obligations. Note also that the location is not Scotland.
What is the first Scottish New Year tradition? As far as order is concerned, the first one listed is singing Auld Lang Syne. That makes it the correct answer.
Such tests limit the answers to the text given (testing your reading comprehension), not your outside information (testing your general knowledge).
For example, from the College Board's SAT Test Readiness:
- "Choices A and C are incorrect because they are not supported by the text."
- "Answers are based only on the content stated in or implied by the passage."
- "Find evidence in a passage...that best supports the answer."
- "Prior topic-specific knowledge is never tested."
If you knew that housecleaning comes first but the text did not say it, steel yourself from answering that way and look for some order that is strictly within the text.
To do well on such tests requires not overthinking them. A Scot might suffer on the test for knowing the order of the day, as that would surely introduce ambiguity. These tests, however, spell out unambiguously that you are to use your reasoning based only on the text supplied. What you see is what you get.
Use the first tradition that the text lists unless it spells out a different order (say, "The first tradition, even earlier in the day of New Year's Eve").
The text says "in China" things happen the "day before" and "before midnight." Even if you were absolutely sure the Scots do the same and that other countries copied, you will be marked wrong for using that broad knowledge. Call it a trap of the test if you will, but mark the answer that the test wants.