Section $842-20-45-1$ discusses presentation of leases in the statement of financial position $($i$.$e$.,$ Balance Sheet$)$ and notes. Use this section to answer this question. A lessee company has a finance lease for a building and the Right$-$of$-$use Asset has a balance of $150.$ The company also has an operating lease for machinery and the Right$-$of$-$use Asset has a balance of $200.$

The company should:

Present in the Balance sheet and the notes:

Right$-$of$-$use Assets $350$

Present in the Balance sheet and the notes:

Right$-$of$-$use Assets $-$ Finance Lease $150$

Right$-$of$-$use Assets $-$ Operating Lease $200$