112. On January 2, 2025, Gold Star Leasing Company leases equipment to Brick Co. with 5 equal annual payments of $160,000 each, payable beginning January 2,2025 . There is expected residual of $25,000 but it is not guaranteed. Brick's incremental borrowing rate is 10%, however it knows that Gold Star's implicit interest rate is 8%. The lease is appropriately classified as a finance/sales-type lease. What will Gold Star record as the sales price of the asset