[单选题]

The Lather Corporation entered into a lease for 5 years that requires payments of $10,000 per year. If the lease is classified as a capital lease, what is the amount recorded as debt for this lease at the end of one period if the appropriate discount rate is 10 percent?

A.$40,120.

B.$37,912.

C.$31,699.

参考答案与解析:

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