XVB" is a firm that has an operating".14 cycle of 14 months. On 1/5/2015, the firm "XVB" signed a contract for renting a building, and paid $10,000 rent in advance for that building. However, "XVB" has the right to use the building only on 1/4/2017. When preparing the statement of financial position for "XVB" at the end of the accounting period 31/12/2015, the payment would show as (3 ) Current assets Non-current assets Short-term prepaid expense Rent expense