December 2004 Q2 Chamberlain- fiance lease

I am having problems understanding this part of the question

in the Trial balance
$’000 $’000
Plant on lease to customer at cost (see note below) 56000
Rental income from plant (see note below) 16000

NOTE

On 1 October 2003 Chamberlain purchased an item of plant for $56million which it lease to a customer on the same date. The Lease period is four years with annual rentals of $16million in advance. The plant is expected to have a nil residual value at the end of the four years. Chamberlain has been advised that this is a finance lease with an interest rate of 10% per annum.

The problem I am having is that I work it out Chamberlain as follow

cost 56000
Rental (16000)

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40000
10% 4000

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30/9/04 44000
Rental (16000)

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28000
10% 2800

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30/9/05 30800

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I treated the $4000 as finance cost in the Profit and loss and apply $30800 as a non current liability and $13200 (44000-30800) as current liability in the balance sheet.

However the answer for the question treated the $4000 as investment income in the I/S. and in the B/S- Net investment in finance lease – 40,000 and Accrued finance lease income 4,000 under CURRENT ASSET

I AM CONFUSE WITH WHY THEY TREATED THE $4000 AS INCOME AND INCLUDED THE ABOVE FIGURES UNDER CURRENT ASSET AND NOT A LIABILITY.

Can anyone please help me understand this question.
Thanks