[单选题]

At the beginning of 20X6, Cougar Corporation enters a finance lease requiring five annual payments of $10,000 each beginning on the first day of the lease. Assuming the lease interest rate is 8%, the amount of interest expense recognized by Cougar in 20X6 is closest to:

A.$2,650.

B.$3,194.

C.$3,450.

参考答案与解析:

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