Maya is the owner of Myro Manufacturers. She entered into a four$-$year lease agreement with LUTech Company for the use of a $3-$D printer, the amount is to be paid on the $31$ st of December annually. The debt will be recorded in the of LUTech financial statements.

A$.$ Accounting record

B$.$ Cash flow statement

C$.$ Statement of comprehensive income

D$.$ Statement of financial position