On January 1, 2021, Central Industries leased a high-performance conveyer to Dynamic Company for a four-year period ending December 31, 2021, at which time possession of the leased asset will revert back to Central. The equipment cost Central $1,912,000 and has an expected useful ife of five years. Central expects the residual value at December 31,2025, will be $600,000 Negotiations led to the lessee guaranteeing a 5680,000 residual value Equal payments under the finance/sales-type lease are due on December 31 of each year with the first payment being made on December 31, 2021. Dynamic is aware that Central used as interest rate when calculating lease payments. What is the amount that the lessee will record as Right-of-use Asset and Lease Liability A) 5 1,352,564 B) 51418.30 C) 5,286,748 DJ 55.525.756