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5 On 1 October 2013, Fresco acquired an item of plant under a five-year finance lease agreement. The plant had a cash purchase cost of $25 million. The agreement had an implicit finance cost of 10% per annum and required an immediate deposit of $2 million and annual rentals of $6 million paid on 30 September each year for five years. What would be the current liability for the leased plant in Fresco’s statement of financial position as at 30 September 2014?
A $19,300,000
B $4,070,000
C $5,000,000
D $3,850,000
答案：C
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