Bee Ltd leases equipment on 1 January 2019.The present value of lease payments is P25 000 and Bee Ltd leases it for 5 years paying 5 annual instalments of P 5 615 starting on 31 December 2019. The useful life of the equipment is 6 years. The interest rate implicit in the lease is 4% Calculate finance charges expense for the year ended 31 December 2019 (1 mark) Non- current liability portion of the lease (2 marks) Current liabilities portion of the lease (2 marks)