On January 1, 2021, Marigold Corp. leased a building to Ivanhoe Company for a ten-year term at an annual rental of $171000. At inception of the lease, Marigold received $684000 covering the first two years' rent of $342000 and a security deposit of $342000. This deposit will not be returned to Ivanhoe upon expiration of the lease but will be applied to payment of rent for the last two years of the lease. What portion of the $684000 should be shown as a current and long-term liability, respectively, in Marigold's December 31, 2021 balance sheet? Current Liability Long-term Liability $342000 $342000 $0 $684000 $342000 $171000 $171000 $342000