Chicago Construction began a fourteen-year 5% lease on an excavator on January 1, 2019. The excavator has a list price of $420,000 and required a $50,000 down payment at the inception of the lease. Chicago Construction must make thirteen-equal payments of $39,388.63 on December 31 of each year. Which of the following was included in the journal entry that Chicago made to record the lease payment on December 31, 2020? Select one: a. Debit to lease liability for $21.993 b. Credit to interest expense for $17,456 c. Debit to lease liability for $23.492 O d Debit to interest expense for $15,896