A lease agreement calls for quarterly lease payments of S5,000 over a 15-year lease term, with the first payment at July 1, the lease's inception. The interest rate is 12%. Both the fair value and the cost of the asset to the lessor are S153,000. What would be the amount of interest expense the lessee would record in conjunction with the second quarterly payment at October 1? Decrease in outstanding Period-End Lease Payment Jul 01 Jul 01 Oct 01 What would be the amount of interest revenue the lessor would record in conjunction with the second quarterly payment at October 1? Interest revenue