Kishi showed nothing of the sort, he showed sasuke aiming right in front of kabutos footThe circle of Amaterasu was later, but before that, you can see that EMS Sasuke was aiming on DSM Kabuto's foot to keep him at bay, if not, why would Kishi showed DSM Kabuto's foot, dodging Amaterasu.
That's the whole point here, Sasuke aimed at Kabuto, Kishi showed it.
And as for "making the circle later" I hope you mean the very next panel