The entry recorded in the books of DC ltd, the lessee, on 30 June 2019 is?

Marvel Led (Lessor) and DC Led (Lessee) enter into a lease agreement for a tractor on 30 June 2019. On that date, the tractor had a fair value of $150,486. Details of the lease agreement are as follows: ease term 4 years Annual Rental Payment in arrears starting from 30 June $40,000 2020 Economic life of the Tractor 6 years Estimated Residual value at the end of the lease term $15,000 Residual Value guaranteed by the lessee $10,000 nterest Rate implicit in the lease V of Lease Payments $146,525 The relevant discount rates are: Year 30/06/2019 30/06/2020 1,9434 30/06/2021 0,8900 30/06/2022 0.839 30/06/2023 0.7921 The entry recorded in the books of DC Ltd, the lessee, on 30 June 2019 is: Select one: DR Right to Use Asset 146,525 CR Lease Liability 146,525 O b. None of the other options given C. DR Right to Use Asset 146,525 CR Cash 40,000 CR Lease Liability 106,525 d. DR Lease Receivable 150,486 CR Tractor 150,486