During the year ended 30 September 20x4 Hyper entered into two lease transactions: On 1 October 20x3 a payment of $90,000, being the first of five equal annual payments of a lease for an item of plant which has a five-year useful life. The lease has an implicit interest rate of 10% and the initial measurement of the right-of-use asset on 1 October 20x3 was $340,000. On 1 August 20x4 a payment of $18,000 for a nine-month lease of an item of excavation equipment What amount in total would be charged to Hyper's statement of profit or loss for the year ended 30 September 20x4 in respect of the above transactions?