A semi-truck is acquired with a five-year non-cancelable lease on January 1, 2022 under the following terms. 1. Five payments of $26,379.74 (a 9% implicit rate) due at the end each year. 2. The fair value of the semi-truck is $100,000. 3. The lease is nonrenewable and the semi-truck goes back to original firm at the end of the lease term. 4. The semi-truck has a six-year economic life. 5. The semi-truck has a two-year warranty that is handled directly with the manufacturer. With which one of the following entries will Hatfield prepare to record the payment on December 31, 2022? Multiple Choice DR Finance lease liability 16,379.74 DR Interest expense 10,000.00 CR Cash 26,379.74 DR Finance lease liability 26,379.74 CR Cash 26,379.74 DR Interest expense 26,379.74 CR Cash 26,379.74 DR Finance lease liability 10,000.00 DR Interest expense 16,379.74 CR