21. The Miller Company leased a car on December 1, 2020. The lease was a capital lease and the car was worth $40,000, so Miller Company properly recorded the entry as: 000.082 to be root 0.00 bold bomin101 102 milions Dr. Car 40,000 0000312 012 bunga bao Cr. Lease Notes Payable 40,000 The lease liability was established at $40,000, since the payments total $500 per month, which will include an interest rate of 8% per year. The first lease payment on December 31, 2020, would include: 000bh A. a debit to interest expense of $266.67 B. a debit to lease notes payable for $400 C. a debit to accumulated depreciation of $400 000.01020 bo d o D. a credit to interest payable of $133.33