Lessor$$s initial set$-$up entry at lease inception will be of the following form: $($Do not consider receipt of the first rental payment, payment of the Initial Direct Cost, and ignore dollar amounts.$)$ a$.$ Lease Receivable XX Rental Inventory XX b$.$ Lease Receivable XX Unearned Interest Revenue XX Rental Inventory XX c$.$ Lease Receivable XX Unearned Rental Revenue XX d$.$ Lease Receivable XX Deferred Interest Revenue XX Rental Inventory XX e$.$ None of the answers provided are correct.