please answer 5-7, i need it in 1 hour thank youuuu

ne following statements is true in finance leases, from the viewpoint of the lessor regarding residual values?" 1 point a. Guaranteed residual values are included in the gross investment amount, but unguaranteed residual values are excluded from the gross investment. O b. Guaranteed residual values are excluded from the gross investment amount, but unguaranteed residual values are included in the gross investment. c. Guaranteed and unguaranteed residual values are both included in the gross Investment amount. d. Guaranteed and unguaranteed residual values are both excluded from the gross investment amount 2 points 6. On August 1, 2012, Gabriel Company leased a machine to Baby Company for a six-year period requiring payments of P100,000 at the beginning of each year. The machine cost P480,000, which is the fair value at the lease date, and has a useful life of eight years with no residual value. Gabriel's implicit interest rate is 10% and present value factors are rounded off to three decimal places. Gabriel appropriately recorded the lease as a direct financing lease. At the inception of the lease, the lease receivables account balance should be O a. P600,000 O b.P586,800 O c. P480,000 O d. P479,100 7. Use the same information given in MC No. 6. How much is the interest revenue relating to the lease for the year ended December 31, 2012? 2 points a. P48,000 O b. P35,417 O c. P25,000 O d. P15,833 O e P38,000