10 3 points Heavy Co. leased equipment to Build Co. on July 1, 2019. At lease commencement, Heavy recorded the net investment in the lease for this sales-type (finance) lease at $135,000, the present value of the lease payments. The discount rate used was 7.5%, Heavy had purchased the equipment for $110,000. The first of eight annual lease payments of $20,000 was paid at lease commencement on July 1, 2019. When Build Co. makes its second payment of $20,000 on July 1, 2020, what journal entries should Heavy Co. record? (Check all that apply.) Dr. Amortization expense - $11,375 V Cr. Interest revenue - $10,125 Cr. Net investment in the lease - sales-type = $11,375 Dr. Cash- 20,000 Cr. Interest revenue-$8,625 V Cr. Net investment in the lease - sales-type - $9,875 Dr. Amortization expense - $9,875 Cr. Lease revenue - $20,000