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On Jan 1,2020, Perquisites Inc leased two automobiles from Sublime Autos Corp. The lease requires Perquisites Inc, to make 8 annual payments of $12.5 at the beginning of each year. The lease does not have any prepayments, lease incentives, or initial direct costs. The present value of the payments is $80 and the present value of the residual value is $14. Perquisites Inc, has agreed to guarantee the residual value of the cars. Sublime Autos Corp valued these cars at $8B in its inventory it has recently sold similar cars for $92 each Record the journal entry for Sublime Autos's initial measurement of the lease on Jan 1. 2020.5elect all that apply. Cr. Inventory $8B Dr. Lease receivable =$80 Dr. Cost of Goods Sold $BB Cr. Sales Revenue $100 Dri Net Investment in the Lease - 5 ales-Type 594 Dr. Cost of Goods Sold $74 Cr. Sales Revenue $80 Dr. Net Investment in the Lease - 5 ales-Type - $80