During the year ended $30$ September $20$X$6$ Hyper entered into two lease transactions:

On $1$ October $20$X$5$ a payment of $$80,000,$ being the first of five equal annual payments of a

lease for an item of plant which has a five$-$year useful life. The lease has an implicit interest

rate of $10\%.$

On $1$ August $20$X$6$ a payment of $$15,000$ for a nine$-$month lease of an item of excavation

equipment.

What amount in total amount $($including depreciation$)$ that would be charged to Hyper's

statement of Profit or Loss for the year ended $30$ September $20$X$6,20$X$7$ and $20$X$8$ in

respect of the above transactions and what amount will appear under current and non$-$ current

liabilities in respect of this lease in the statement of financial position for those years?