4 points 1.tThe lessor's implicit rate is 5%. If the present value of the lease payments is $79.942 what ir the journal entry needed to record the lease? DR. Cash \$15,000; CR Lease Liability $15,000 DR Lease Llability $79,942, CR Right of Use Asset $79,942 DR Right of Use Asset $90,000; CR Lease Liability $90,000 DR Right of Use Asset $79,942; CR Lease Liability $79,942 Clear miviclection