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When a lease is classified as a direct finance lease, each rental payment is accounted for as consisting of what elements on the books of the lessor? A. A reduction of the lease obligation and a recognition of interest eamed on the amount financed B. A reduction of the lease obligation and a recognition of interest expense on the lease obligation C. A reduction of the net investment in the lease and a recognition of interest earned on the amount financed D. A reduction of the net investment in the lease and a recognition of Interest expense on the lease obligation