An asset with a selling price of $560,000 is leased by a lessee for a lease term of 4 years. The interest rate is 12% and payments are made at the end of the period. The annual payments are $184,371. Based on this information, how much will the unearned revenue be and which party in the transaction will record this account when the lease agreement is made? Select one: a. $184,371; lessor b. $177,484; lessor c. $560,000; lessee d. $560,000; lessor e. $177,484; lessee