TradeWell Company signs a lease agreement for 6 years. The agreement requires an annual payment of $35,750 at the end of each year. The implicit interest rate in the lease is 12%. The estimated residual value of the asset is $42,500. Mu Bank, an unrelated third party, guarantees the residual value. What amount should TradeWell Company debit to Lease Receivable at the inception of the lease? a. $146,982.80 b. $171,953.70 c. $125,752 d. $168,514.60