about loan

Thistle Ltd prepares its accounts annually to 30 june and its trial balance for the year ended 30 june 2011, before final adjustments, is as follows:

10% Loan repayable 2019…………………80000

1)interest on the loan is paid annually in arrears on 1 July. As well as the 10% coupon rate, the loan carries a large premium on redemption, giving it an effective interest rate of 12%.

my answer is

date…..bf………….interest……..payment…….cf
2011…80000……..9600………..(8000)……..81600

so Finance is 9600
NCL is 81600.

but the answer is

CL is 8000
NCL is 81600
Finance is 9600

what on earth do they keep considering the payment as the current liability?