6 1 Lessor Company signed a noncancelable lease for a piece of equipment with a carrying amount of $40,000, a 3-year remaining useful life, and no residual value at the end of three years. The fair value of the equipment is $56,000. The lease term is three years beginning January 1, 20X1. Equal rental payments in the amount of $23,316 will be made at the end of each of the three years. The lease has an implicit interest rate of 12%. The lease is properly classified as a sales-type lease. The journal entry to record the lease on the books of the lessor will contain a debit to Lease Receivable in the amount of which of the following? A $56,000. B $69,948. C $23,316. D $40,000