The 2020 season was expected to be a year of partying at Cedar Fair. Its namesake theme parkCedar Pointreached its 150^thyear, and its Knotts Berry Farm was prepared to celebrate its 100^thanniversary. T-shirts, hoodies, and hats had arrived, as had plush toys, snow globes, and giant stuffed animals. A brand new loyalty program was readying for launch, to deliver surprises and provide incentives to its most engaged guests. More season passes had been sold than ever before.

But then COVID-19 struck in early March 2020, and some hard decisions had to be made. Many of Cedar Fairs parks would remain closed for the entire 2020 season. The handful of parks that did open adopted restrictions that limited attendance and shortened the 2020 operating season. Knowing that guests with season passes would be disappointed by these changes, Cedar Fair decided to extend the length of its 2020 season passes through to the end of 2021. It also paused collection of amounts owed by guests who had bought park passes on installment payment programs. That decision meant some of the cash Cedar Fair had the right to collect would not actually be received until its parks opened for the new 2021 season. Cedar Fair also made the difficult decision to postpone its anniversary celebrations until 2021. All that merchandise would have to be boxed-up and put into storage for another year.¹

As of June 28, 2020, Cedar Fair had issued $201.5 million in season passes. Cedar Fair estimated that guests would use passes worth $41.9 million during the remainder of 2020, $61.9 million from January 1 to June 30, 2021, and the remaining $97.7 million after June 30, 2021. What amounts should Cedar Fair classify as current versus noncurrent, in its balance sheet on June 28, 2020?(Round the final answers to 1 decimal place.)

Current = ?

Non current = ?