Barr Corp. is the lessee in a finance lease. Barr would record: A) Unearned interest revenue. B) A right-of-use asset. C) Lease/Rent expense. D) Interest revenue. Exelon Co. is the lessor in a six-year lease that the lessor classifies as a sales-type lease. The lease payments begin December 31, 2018. The agreement specifies that JBL Corp. make equal annual lease payments on December 31 of each year. In its 2019 income statement: A) JBL will report interest expense and depreciation/amortization expense. B) JBL will report interest expense and lease expense. C) Exelon will report interest revenue and depreciation expense. D) Exelon will report interest revenue and amortization expense. In connection with a lease of more than 12 months, the lessee always will record each of the following except: A) an asset. B) interest revenue. C) an expense. D) a liability