On January $1,2024,$ Lowe's Inc. entered into a lease agreement with Traveler Inc. to lease a car for $3$ years. The lease is accounted for as a finance lease and $$5,000$ in lease payments are due at at the beginning of the period starting January $1,2024$ and on December $31$ of each year thereafter. There is no residual value. The rate implicit in the lease is $8\%.$ On December $31,2024,$ what entry $($or entries$)$ will Lowe's record regarding the lease? The present value of an annuity due at $8\%$ for $3$ years is $2\mathrm{.}78326.($Round to whole dollars$)$

A$.$

B$.$

$\backslash$table$[[,,$Debit,Credit$],[,$Lease expense,$5,000,1031],[,$Lease liability,,$3,969],[,$Right of use asset,Debit,Credit$],[,,713,],[,$Interest expense,$4,287,],[,$Lease liability,,$5,000],[,$Cash,$4,639,],[,,,4,639],[,$Amortization expense,Debit,Credit$],[,$Right$-$of$-$use asset,$713,],[,,,713],[,$Interest expense,$4,295,],[,$Lease liability,,$4,295],[,,$Debit,Credit$],[,$Amortization expense,$713,],[,$Right$-$of$-$use asset,$4,287,],[,,,5,000],[,$Interest expense,,$]]$