Practice question Chapter 16 – Inventories – Question 2

Greetings again Mr Mike,

I understand the calculations done here, however my problem is that I consider Current liability the capital part that will be paid in the following 12 months. As at 31.01.2015 the only payment to be done in the following 12 months is on the 30 June, which comprises interest from 30.06.2014 until 30.06.2015 (380,000 x 10% = 38,000).
Therefore wouldn´t the correct answer be 153 – 38 = 115, since this is the share of capital that will be paid in the following 12 months?