Question · Subsequent measurement of the lease liability

Estivale operates a leased boutique. At 1 January 20X1, the lease liability is 400,000 at a rate of 5%; the fixed lease payment of 90,000 is paid on 31 December. The lease also provides for a variable payment equal to 2% of the boutique's revenue, not included in the lease liability; 20X1 revenue is 1,300,000. No amount is included in another asset. State the 20X1 expenses relating to the lease liability and the variable payments (excluding depreciation of the right-of-use asset) and the lease liability at 31 December 20X1.