On 1/1/2017, AAA company leases equipment to BBB company for 3 years. The useful life of the equipment is 8 years. The lease calls for annual lease payments of $39,800 at the beginning of each year. There is no guaranteed residual value at the end of the lease term. The lease does not meet anyone of the classification criteria. Assume the implicit rate used by the lessor is 8%, and this is known to BBB company. How much is the balance of leased assets reported in the 2017 balance sheet? CA$ 75,113 8.50 c. $72,366 (D.$ 26,000