 Now, let's see how the lesser will record this transaction in its book. The lesser will record a receivable at the amount of net investment in lease, total future income less future finance cost. You know, finance cost is income to the lesser, so he has to show separately income from the lease. The gross earning under the lease should be allocated to give a constant rate of return using the net investments. It's the same question, but I'm taking out the information which is required for the lesser. See the general entries in the lesser's book. Same question again. Lease rental debit receivable receivable debit or simple account receivable debit and assets account credit the 100,000 assets and unearned interest. Interest will be earned only when the time passes. So at the beginning of the year, they haven't earned any interest. But at the end of the year, when he's receiving the money, he's debiting the bank and crediting the lease rental receivable 35,740. But again, do remember, you have to transfer from unearned interest to interest income. Because in this case, what is unearned was, it's not unearned, it's the liability basically or deferred revenue. So what we do end of the year, we transfer whatever that we earned debiting the liability and creating the income account. Now the statement financial statement of, again, current receivables, current receivables which you are going to receive next year and the remaining which is going to be received next year, which is long term. Now these two figures and those two figures appearing the lesser's books are the same because if I'm claiming that I owe me 10 rupees, so it means I must see whether he owe me 10 rupees or not. But that's important. Then the statement of profit and loss account as on here, he will simply report interest income of 16,000 and nothing else. No, actually in the lesser case, I'm not taking out a full full questions on it. I'm just giving you the question which we have discussed how the less he will record and how the lesser will record and how the lesser will report in income statement and balance sheet. It's a very simple because in case of lesser, there's not much problem. It's simply he record the receivable and credit the assets and he record income when the interest is earned and he record the payments received, debiting the cash and creating the rental receivable. So that's very simple. In the balance sheet or income statement also, only in income statement the interest will go and in balance sheet he will record the receivables and receive it in two parts. The one which you are receiving next year, that is the current and the one after those will be the non-current. So we need to separate. Sometimes we can put together, but no, it is recommended by the ISR, IFRS 16 that you need to separate the current and the non-current. Like the liability side, we have current and long term. That's how it should be reported. Thank you very much.