单选题 The Camden Company has just leased the following piece of equipment: Market value of $ 200000. Useful life of 5 years with no salvage value. Lease term is 4 years. Annual lease payment is $ 30000 and the lease rate is 11%. The company's overall borrowing rate is 9.5%. The firm can purchase the equipment at the end of the lease period for $ 45000. What amount should be recorded on lessee's balance sheet?

A、

A. $93073.
B、

B. $96134.
C、

C. $127435.

【正确答案】 B

【答案解析】Use the lower of the company's lease rate or the borrowing rate of 9.5% for I/Y. I/Y=9.5, N=4, FV=0, PMT=$30000, CPT PV=$96134.