Select the alternative that best matches each of the following 7 accounts in relation to their presentation in the financial statements and their normal balance.

1. Debt account statement of financial position with normal balance CR

2. Asset counter-account in the balance sheet with normal balance DR

3. Asset counter-account in the statement of financial position with normal balance CR

4. Asset account of the statement of financial position with normal balance DR

5. Counter-account of debt in the statement of situation with normal balance DR

6. Statement of income and expenses account with normal balance DR

7. Asset account of the statement of financial position with normal balance DR

8. Account of the statement of changes in shareholders' equity with normal balance CR

a.  Lease Liability

b. Right-of-Use Asset

c. Unguaranteed Residual Asset

d. Lease Receivable

e. Lease Expense

f. Deferred Gross Profit

g. Amortization Expense of Right-of-Use