If the lessor is a manufacturer or dealer, what is the journal entry that is recorded at the inception of the lease by the lessor? A. DR Lease receivable (net investment in lease) XX DR Cost of goods sold XX CR Revenue XX CR Equipment (inventory) XX B. DR Lease receivable (net investment in lease) XX CR Revenue XX CR Equipment (inventory) XX C. DR Lease receivable (net investment in lease) XX CR Revenue XX D. DR Lease receivable (net investment in lease) XX DR Cost of goods sold XX CR Equipment (inventory) XX Report an error