Table 15-5 On January 2, 2017, Goldman Corporation Signed an Eight-Year Capital

Table 15-5
On January 2, 2017, Goldman Corporation signed an eight-year capital lease on an office building requiring annual lease payments of $7,500, with the first payment due immediately. Annual lease payments are made each December 31. The present value of the seven future lease payments at 10% interest per year is $36,510.
-Refer to Table 15-5.The entry for Goldman to record the signing of the lease and the payment of the first annual lease payment would include a:

A) debit to Rent Expense for $7,500
B) debit to Office Building for $44,010
C) credit to Lease Liability for $52,500
D) credit to Office Building for $36,510