d) $91 178 14) Nelson Ltd manufactures specialised machinery for both sale and lease. On July 2016. Nelson leased a machine to Poggi Ltd. The machine cost Nelson Lid 5195 000 to manufacture, and its fair value at the inception of the lease was $212 515. The interest rate implicit in the lease is 10%, which is in line with current market rates. Under the terms of the lease, Poggi Ltd has guaranteed 525 000 of the asset's expected residual value of $35 000 at the end of the 5-year lease term. The credit to the sales revenue account in Nelson's books on 1 July 2016 is closest to which of the following values: b) S188 791. S195 000 $206 306. $212 515 d)