Kelly Inc. leased equipment, originally reported in inventory, to General Engines Inc. for a 4-year lease term and recorded the lease as a sales-type lease. At the expiration of the lease, the equipment had a fair value equal to the guaranteed residual value of $15,600, and was returned to Kelly Inc. Record Kelly Inc.'s journal entry for the return of the equipment. Account Name Dr. Cr. 15600 0 0 15600