On January 1, 2021, Duncan Lang Services, Inc. a computer software training firm leased several computers under a two year operating lease agreement from Neble Leasing which routinely finances equipment for other firms at an annual interest rate of 4%. The contract calls for four rent payments of $40.000 each payable semiannually on June 30 and December 31 each year. The computers were acquired by Neble at a cost of $360,000 and were expected to have a useful life of five years with no residual value Right-of-use Assellessee). Lease Receivable/Lesson 5 152,309 2 $360,000 3 $360,000 $152,309 $ 152,309 4. $0 $152.309 On January 1, 2021. what amount would be recorded by the Lesse and the Lessor respectively 30 AJ Option 1 By Option 2 Option Dj Option 4