So, it’s related to finance lease and they want us to prepare extracts of SFP and SCI for Branch’s year ending 31 January, 20X1. I checked the answer and everything made sense except one thing. The finance lease non current liability at year end (31st December 20X1) should be 16924 but they say that it’s 14784, which should be non current liability at the year end of the next year, not current. We only have to make extracts for current year, but why do they state the liability at 14784, which should be at next year’s end. Why? What am I missing?