Noncurrent liabilities = Noncurrent liabilities of Pell + Noncurrent liabilities of Sand + Loans borrowed on 2 Jan due after 1 year

= 200000+0+240000*90% = 416000

Hello, where does the 90% come from in this questions and where does the 10% come from in the question that pertains to Pells current liabilities? and does it have to do with when the loans are due?