On December 1, 2020, XYZ Company enters into a commitment for an operating lease. XYZ Companys year-end is December 31, 2020. On the year-end financial statements, XYZ Company should

A.	record a debit to a right-to-use asset and a credit to a lease liability.

B.	record a debit to an operating lease expense and a credit to a lease liability.

C.	disclose the operating lease commitment in the notes to the financial statements.

D.	do nothing since an operating lease does not give rise to an asset or liability.