Lease concepts: finance/sales-type leases, guaranteed and unguaranteed residual value Each of the four independent situations below describes a sales-type lease in which annual lease payments of $100,000 are payable at the beginning of each year. Each is a finance lease for the lessee. Determine the following amounts at the beginning of the lease: A. The lessor's Lease payments Gross investment in the lease Net investment in the lease B. The lessee's Lease payments Right-of-use asset Lease liability