On January $30,2025,$ Cullumber Co$.$ leased equipment to an unaffiliated company for a lease term of three years. At the beginning or the lease, the equipment had a fair value of $$328000$ and a carrying value of $$281900$ and a remaining useful life of $5$ years. A third party guarantees a residual value of $$65600$ at the end of the lease. The lease qualifies as a direct financing lease. What journal entry will Cullumber record on January $30,2025?$

$$

Lease Receivable

Cost of Goods Sold

Sales Revenue

Inventory

$$

Lease Receivable

$281900$

Inventory

$281900$

$.$

Lease Receivable $328000$

Deferred Gross profit $46100$

Inventory $281900$

$.$

Lease Receivable $262400$

Deferred Gross Profit $19500$

Inventory $281900$