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A Company leased equipment to B Company on July 1, 2022. A Company recorded the lease as a sales-type lease at $730,000, the present value of lease payments discounted at 8%. The lease called for 12 annual lease payments of $90,000 due each July 1. The first payment was received on July 1, 2022. A Company had manufactured the equipment at a cost of $668,000. The total increase in earnings (pretax) on A Company's December 31, 2022, income statement would be: $51,200 $87,600 $113,200 $90,400