On January 2, 2020, Goldman Corporation signed an eight-year capital lease on an office building requiring annual lease payments of $7,500, with the first payment due immediately. Annual lease payments are made each December 31. The present value of the seven future lease payments at 10% interest per year is $36,510. The entry on December 31, 2020, to record the second annual lease payment would include a A. credit to Cash for $3,849 OB. credit to Interest Expense for $3,849 OC. debit to Lease Liability for $3,651 OD. debit to Interest Expense for $3,651