chapter 3 example 4 & 5 premium

dear open tuition, if i were to count for premium in the buyer books, part of it would be for capital gains £22800 and £ 37,200 will a track tax relief over the life of the lease which is £ 1,860 pa. the question is; how to present these amounts in the balance sheet? my way is as follow: £22800 as a lease as an assets and £ 37200 as a prepayment current assets. on the liability part £60000 premium. at the end of the financial year the journal to adjust profit would be Dr P&L Cr prepayment by £1860 over the life of the leas. please advise me if this is correct. kind regards, Jouma