Q A. $115,213 b. $123,213 c. $126,734 d. $133,070 From the viewpoint of Marly, what type of lease agreement exists? A. Operating lease b. Capital lease c. Sales-type lease d. Direct-financing lease If Marly records this lease as a direct-financing lease, what amount would be recorded as Lease Receivable at the inception of the lease? A. $155,213 b. $385,991 c. $400,000 d. $465,638 Which of the following lease-related revenue and expense items would be recorded by Marly if the lease is accounted for as an operating lease?