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?

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