Guilford Co. has feased property and accounted for the transaction as a finance lease. No salvage value exists. The amount recorded initialiy by the lessor as a lease receivable should normally. Select one: a. Equal the total of the minimum lease payments b. Exceed the total of the minimum lease payments c. Equal the present value of the minimum lease poyments at the beginning of the lease d. Exceed the present value of the minimum lease payments at the beginning of the lease