Defined benefit plan

Hi sir, having trouble understanding the double entry in this particular question I encountered in the BPP revision kit and would like to clarify. Here goes,

The opening balance shows an asset of 72 (which indicate that the liability element is lower than the planned asset thus resulting in an asset being shown on the balance sheet) throughout the year, current service cost and the net interest equate to 55 ,the actuarial re-measurement loss on the planned asset is 19, and the contribution for the year is 45. At the year end, the SOFP shows an asset with the amount of 18.

Therefore, the working that I have done, is to take 72-55-19+45-18=25. The ’25’ represent the re-measurement loss from the defined benefit liability.

Here is the double entry part,
DR PorL 55 CR define benefit liability 55,
DR oci 19 CR planned asset 19,
DR oci 25 CR define benefit liability 25,
the remaining entry of 45 should be,
DR planned asset 45 CR cash 45.

However the answer provided in the BPP revision kit is
DR planned asset 45 CR current liability 45,
I am so puzzled by this entry. Please enlighten me!