Which of the following parts of journal entries would be most likely to occur at the initial recording of a sale-leaseback transaction on the books of either the seller-lessee or the purchaser- lessor? Select one: O a. Debit to Depreciation Expense O b. Credit to Unearned Revenue O c. Credit to Interest Revenue O d. Debit to Cost of Goods Sold O e. Credit to Lease Receivable