H. On January 1, 2015, Beyer Co. leased a building to Heins Corp. for a ten-year term at an annual rental of$80,000. At inception of the lease, Beyer received $320,000 covering the first two years' rent of $160,000and a security deposit of $160,000. This deposit will not be returned to Heins upon expiration of the leasebut will be applied to payment of rent for the last two years of the lease. What portion of the $320,000should be shown as a current and non-current liability, respectively, in Beyer's December 31, 2015statement of financial position? (4%)