Firm A leased equipment with a list price of $180,000, lease life of 4 years, asset life of 4 years, a salvage value of $0, and a contract interest rate of 8%. What is the journal entry to record the amortization expense on the leased asset ($180,000 = 4 = $45,000)? Select one: O a. Amortization Expense Accumulated Amortization 45,000 45,000 o b. Amortization Expense Lease Liability 45,000 45,000 0 C. Amortization Expense Cash 45,000 45,000 O d. Interest Expense Accumulated Amortization 45,000 45,000