Quintal applies IFRS 16 from the annual period beginning on 1 January 20X1, under the cumulative effect retrospective method. A commercial lease previously classified as an operating lease still has 3 annual payments of 100,000, payable at the end of each year. On signing, Quintal paid rent in advance, recognised as an asset at 15,000 at 31 December 20X0. Its incremental borrowing rate is 5% at 1 January 20X1; it was 4% at the original commencement date. For this lease, Quintal elects to measure the right-of-use asset at the amount of the lease liability adjusted by the prepaid lease payments. Which amounts and presentation do you adopt?