Barry Limited and Allen Limited Enter into a Finance Lease

Barry Limited and Allen Limited enter into a finance lease agreement with the following terms:
-lease term is 4 years
-estimated economic life of the leased asset is 5 years
-4 × annual rental payments of $15 000 each payable in advance
-residual value at the end of the lease term is not guaranteed by the lessee
-interest rate implicit in the lease is 8%.
The journal entry recorded by the lessor when the first lease payment is received would be:

A) DR Cash 15 000 CR Lease receivable 15 000
B) DR Lease receivable 15000 CR Asset 15 000
C) DR Cash 15 000 CR Interest revenue 5 175
CR Lease receivable 9 825
D) DR Cash 15 000 CR Reimbursement revenue 15 000