Mistake

For financial reporting acca mar jun 2019 example questions the following is given to work out the amortised cost of the bonds. Is the below right, it looks like theyve added the interest and the payment, when the payment should have been taken away ???

(w3) Bonds
The professional fees on the bonds must be added to the bond asset, and not expensed, resulting in a $0·4m decrease to
operating expenses.
If the bonds are held at amortised cost, the following calculation will take place:
b/f Int 8% Payment c/f
$000 $000 $000 $000
9,400 752 (450) 10,602