A lease agreement calls for quarterly lease payments of exist5, 376 over a 10-year lease term, with the first payment at July 1, the lease's inception. The interest rate is 8%. Both the fair value and the cost of the asset to the lessor are exist150,000. What would be the amount of interest expense the lessee would record in conjunction with the second quarterly payment at October 1? What would be the amount of interest revenue the lessor would record in conjunction with the second quarterly payment at October 1