This is what you call great analysis, page-82

But hang on, isn't it sitting in unearned revenue?

When the money has come into the bank from finance company the following appears to have occured:

Debit Bank (Increase the bank balance)
Credit Unearned Revenue (increased unearned revenue) as increasing revenue is a credit movement.

But possibly the credit should go to Loan Liability as a liability instead of Unearned Revenue ?

Still trying to get my head around how on earth you show this as an asset when you owe FC Capital the money?

But you're the accountant, carry on..