This is a multiple answer question meaning the answer could be one or more of the choices below.

On January $1,2023,$ Moore Company leased equipment from Abell Company. The lease was for three of the equipment's five$-$year useful life. Abell acquired the asset for $$431,213,$ which is considered its fair value, and uses an $8\%$ implicit rate for transactions of this type. The present value of the lease payments is $$357,710.$ Annual lease payments are $$100,000,$ with the first payment due on January $1,2023,$ the first day of the lease. When Abell receives the first lease payment from Moore, Abell should:

A$.$Credit deferred lease revenue for $$100,000$

B$.$Debit interest expense for $$20,617$

C$.$Debit cash for $$100,000$

D$.$Credit cash for $$100,000$

E$.$Debit lease payable for $$79,383$

F$.$Credit lease revenue for $$79,383$