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O 2 S 3 points 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. The residual value of the cars is not guaranteed by Perquisites Inc. or a third party. The present value of the residual value is $14. The discount rate implicit in the lease is 7%. Sublime Autos Corp valued these cars at $88 in its inventory. This lease qualifies as a finance lease. Record the journal entry for Sublime Autos's initial measurement of the lease on July 1, 2019. Select all that apply. Dr. Net Investment in the Lease -- Sales-Type -- $80 Dr. Cost of Goods Sold -- $74 Dr. Net Investment in the Lease -- Sales-Type -- $94 Cr. Sales Revenue -- $80 O Dr. Lease receivable -- $80 Dr. Cost of Goods Sold -- $88 Cr. Inventory -- $88 O Cr. Sales Revenue -- $100