On January 1, 2019, Plentiva Company signed a five-year lease that required equal payments of $55,000 at the end of each year. The cost value of the lease equipment was $100,000. The estimated residual value of the equipment was $25,000, which was guaranteed by the lessee. The implicit interest rate in the lease was 10%. On January 1, 2019, what amount did Plentiva Company debit to Lease Receivable, rounded to the whole dollar? a. $128,920 b. $244,866 c. $224,016 d. $138,397