Among the four types of leases:

Lessees finance lease, Lessees operating lease

Lessors sales-type lease, Lessors operating lease

Which type(s) of lease will record lease liability and leased asset upon the inception of the lease (enter the number that represents the correct answer)?

1. Lessees finance lease only
2. Lessees operating lease only
3. Lessees finance lease and Lessees operating lease
4. Lessees finance lease, Lessees operating lease, and Lessors sales-type lease