A government entered into a capital lease agreement to acquire equipment for the general government on January 1, 2020. Five payments of $9,000 each are to be made, beginning on December 31, 2020. Discounting is at 6%, computed annually. The present value of the five payments is $37.911. Which of the following would be true as of January 1, 2020? Multiple Choice 0 An entry would be made debiting Expenditures and creding Other Financing Sources Capital Leases in a governmental fund, both in the amount of $45.000 0 O Anterey would be made bong Capital Expenditure and creding Ca s es Payable in a governmental fund, both in the amount of $37.91 0 0 Anney would be made debiting Equipment and crediting Capital Leases Payable in a governmental fund, both in the amount of $379 0 An entry would be made desting Expenditures and crediting Other Financing Sources Capital Leases in a governmental fund, both in the amount of $37.91