On January 1, 2021, ABC Corp, leased equipment to Fisk Corp, under a 3-year operating lease requiring annual payments of $20,000 beginning at inception of the lease and on each December 31 thereafter. Which of the following items related to the lease will appear on ABC's balance sheet as of December 31, 2021? Click to select Lease Receivable of $18,519 Deferred Lease Revenue of $20,000 Lease Payable of $18,519 Deferred Lease Revenue of $40,000