Ltd entered into a sale and leaseback on 1 April 2017. It sold a lathe machine with a carrying amount of $300,000 for $400,000 (i.e. its fair value) and leased it back over a five year period, equivalent to its remaining useful life. The transaction constituted a sale in accordance with IFRS 15. The lease provided for five annual payments in arrears of $90,000. The rate of interest implicit in the lease is 5%. The present value of the lease payments is $389,652. Post the initial journal What are the amounts to be recognised in the financial statements extract at 31 March 2018 in respect of this transaction?