A leased a building to B for a ten-year term at an annual rental of 200,000. At the inception of the lease, A received 800,000, which covered the first two years of rent of 400,000 and a security deposit of 400,000. This deposit will not be returned to B upon expiration of the lease but will be applied to the payment of rent for the last two years of the lease. What portion of the 800,000 should be shown in the statement of financial position of AFor 800,000, how much should be recorded under current liabilities, and how much should be recorded under long-term liabilities or other liabilities ?