Determine the current and non$-$current portions of the net investment at the lessor's fiscal year end, which is five months into the

lease. $($Round answers to $0$ decimal places, e$.$g$.5,275.)$Concord Corporation manufactures specialty equipment with an estimated economic life of $12$ years and leases it to Sarasota Airlines

Corp. for a period of $10$ years. Both Concord and Sarasota Airlines follow ASPE. The equipment's normal selling price is $$197,517$ and

its unguaranteed residual value at the end of the lease term is estimated to be $$15,500.$ Sarasota Airlines will make annual payments

of $$24,300$ at the beginning of each year and pay for all maintenance and insurance. Concord incurred costs of $$106,400$ in

manufacturing the equipment and $$7,260$ in negotiating and closing the lease. Concord has determined that the collectibility of the

lease payments is reasonably predictable, that no additional costs will be incurred, and that the implicit interest rate is $9\%.$

What is the current and non current portion. Note that the red means my answer was wrong here