Crane Lawn Care Inc. $($CLC$)$ offers its customers two lawn maintenance services. One service is for a one$-$year maintenance plan at a cost of $$240.$ Customers can earn a $5\%$ discount from this price if they pay before CLC$\text{'}$s calendar fiscal year for maintenance services to be performed in the following year. The second service offered by CLC is a three$-$year maintenance plan that sells for $$510.$ The first year's maintenance service for this three$-$year plan will be delivered before CLC$\text{'}$s fiscal year end. No discount for early payment is offered for the second plan.$($b$)$

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Determine the statement of financial position classification of the unearned portion of the revenue collected.

Current portion of the unearned revenue

Non$-$current portion of the unearned revenue