On January 1, 2018, Ferris Company signed a lease agreement requiring ten annual payments of $14,000, beginning December 31, 2018. The agreement was classified as a capital lease. When reviewing Ferris's accounting records, which of the following journal entries would NOT be expected?

A. Leased Equipment 105,210 Capital Lease Obligation 105,210

B. Interest Expense 7,365 Obligation Under Capital Leases 6,635 Cash 14,000

C. Depreciation Expense: Leased Equipment 10,521 Accumulated Depreciation: Leased Equipment 10,521

D. Rent Expense 14,000 Cash 14,000