Samuel Ltd enters into a sale-and-leaseback arrangement for an aircraft it owns. The resulting lease is classified as a finance lease. The details are as follows: . Carrying amount of asset $50 000 . Proceeds from sale of asset $ 60 000 . Annual lease payment amounts $8000 According to AASB 117, Samuel Ltd. should make which of the following entries to record the sale: O a. Dr Cash at bank $60 000 Cr Lease account $50 000 Cr Gain on sale income $10 000 Dr Aircraft under lease $60 000 Cr Lease asset $60 000 O b. Dr Aircraft $60 000 Cr Cash at bank $50 000 Cr Deferred gain on sale $10 000 Dr Lease Liability $60000 Cr Cash at Bank $60000 O c. Dr Cash at bank $60 000 Cr Aircraft $50 000 Cr Gain on sale income $10 000 Dr Aircraft under lease $60 000 Cr Lease liability $60 000 O d. Dr Cash at bank $60 000 Cr Aircraft $50 000 Cr Deferred gain on sale $10 000 Dr Aircraft under lease $60000 Cr Lease liability $60 000