How to split the financial liability into current & non-current element?

I am using Kaplan study text and I am trying to understand this.

After spliting the financial liability into current & non-current element in compound instrument Q’.

After calculating the equity element as the difference between the liability element & loan proceeds then I calculate the amortised cost to get the Balance c/f at the each year-end as such:

Year Bal b/f Finance costs cash paid Bal c/f
1 4228 338 (100) 4466
2 4466 357 (100) 4723
3 4723 377 (100) 5000

Now, the kaplan classify the current & non-current as like this:

Non-current liability:
Financial liability 4466(yr1) 4723(yr2)

Current liability:
Financial liability 5000(yr3)

I don’t know why it is classify AS SUCH…

If I were to do this I would have done something like this:

Non-current liability:
Financial liability 4723(yr2) 5000(yr3)

Current liability:
Financial liability 4466(yr1)

PLEASE EXPLAIN THIS TO ME!!!