On January 1, 2023, Sarasota Ltd, a private company following ASPE, leased a building to Candle Corp, for a ten-year term at an annual rental of $87000. At the inception of the lease, Sarasota received $348000 covering the first two years rent of $174000 and a security deposit of $174000. This deposit will NOT be returned to Candle 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 $348000 should be shown as a current and long-term liability. respectively, in Sarasota's December 31, 2023 statement of financial position? Current Liability Long-term Liability $0$348000 $174000$87000 $87000$174000 $174000$174000