On January 1, 2023, Flint Inc. leased a building to Bridgeport Corp. for a ten-year term at an annual rental of $185000. At inception of the lease, Flint received $740000, which covered the first two years rent of $370000 and a security deposit of $370000. This deposit will not be returned to Bridgeport 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 $740000 should be shown as a current and long-term liability in Flint's December 31,2023 statement of financial position