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Jordan co. and North co. sign a lease agreement dated January 1, 2019, that calls for Jordan co. to lease a Machine to North co. for 5 years for $ 50000 paid at the end of each year. an estimated economic life of 5 years, and a guaranteed residual value of $ 15,000 . Jordan co. expects that it is probable that the expected value of the residual value at the end of the lease will be $ 5,000 .The machine reverts to Jordan co. at the termination of the lease. Depreciation used is 10 % WANNNNNNN (straight-line method). implicit interest rate is 8% (known by the lessee), incremental borrowing rate Present value of $1 for 5 periods at 8% Present value of $ 1 for 5 periods at 10%. Present value of annuity for 5 periods at 8% Present value of annuity for 5 periods at 10 % .680 -621 3.99 3.79 1. The debit side in the journal entry recorded on January 1, 2019 shall include: a. Right-of-Use Asset of $ 199500 . b. Right-of-Use Asset of $ 195710 c. Right-of-Use Asset of $ 206300. d. Lease Liability of $ 209700 . 2. The credit side in the journal entry to record interest at Dec. 31. 2019 is : a. Lease Liability of S 15656.8 b. Interest Expense of $ 15656.8 c. Interest Expense of $ 13824.32 d. Lease Liability of $ 16504 . 3. The credit side in the journal entry to record depreciation for the lease at Dec. 31, 2019 is: a. Depreciation Expense of $ 39900 b. Right-of-Use Asset of $ 41260 c. Right-of-Use Asset of $ 39142 d. Depreciation Expense of $ 41260 . 4. the carrying amount of Lease Liability on statement of financial position at Dec. 31, 2020 is : a. $ 136628.32 b. $ 172804 c. $ 128686.8 d. $ 123780 5. The IASB provides an exception for the required capitalization of all leases by the lessee for a leases of underlying assets with low value only. b. short-term leases with a term of 12 months or less only. C. leases of underlying assets with low value and short-term leases with a term of 12 months or less d. None of these are correct