93. Roman Company leased equipment from Koenig Company on July 1, 2025, for an eightyear period expiring June 30, 2033. Equal annual payments under the lease are $800,000 and are due on July 1 of each year. The first payment was made on July 1,2025 . The rate of interest contemplated by Roman and Koenig is 8%. The lease receivable before the first payment is $4,965,096 and the cost of the equipment on Koenig's accounting records was $4,400,000. Assuming that the lease is appropriately recorded as a sale for accounting purposes by Koenig, what is the amount of profit on the sale and the interest income that Koenig would record for the year ended December 31, 2025