On 1 October 20X3, Fresco Co acquired an item of plant under a five-year lease agreement. The lease
required an immediate deposit of 25 million. The agreement had an implicit finance cost of 10% per annum and annual rentals of $6 million paid on 30 September each year for five years.
What will be the non-current liability in Fresco Co's statement of financial position as at 30 September 20X5?