Each of the four independent situations below describes a direct financing lease in which annual lease payments of $100,000 are payable at the beginning of each year. Each is a capital lease for the lessee. Determine the following amounts at the inception of the lease: A. The lessors: 1. Minimum lease payments 2. Gross investment in the lease 3. Net investment in the lease B. The lessees: 4. Minimum lease payments 5. Leased asset 6. Lease liability