91. Metro Company, a dealer in machinery and equipment, leased equipment to Sands, Inc., on July 1, 2025. The lease is appropriately accounted for as a sales-type lease by Metro and as a finance lease by Sands. The lease is for a 10 -year period (the useful life of the asset) expiring June 30, 2035. The first of 10 equal annual payments of $828,000 was made on July 1, 2025. Metro had purchased the equipment for $5,250,000 on January 1 , 2025 and established a list selling price of $7,200,000 on the equipment. Assume that the present value at July 1,2025 , of the rent payments over the lease term discounted at 8% (the appropriate interest rate) was $6,000,425. Assuming that Sands, Inc. uses straight-line depreciation, what is the amount of depreciation and interest expense that Sands should record for the year ended December 31,2025