Gordon Ltd leases a mining helicopter from Freeman Ltd. The lease liability recorded by Gordon Ltd is valued at $229 133. The lease payment is $100,000 for three years (in advance payment is required on 1/7 each year). Gordon Ltd guarantees the estimated residual value of the helicopter in full. Both Gordon Ltd and Freeman Ltd have the same interest rate implicit in the lease as 5%. What amount would Freeman Ltd use to record the lease receivable in their books?