Abbott Equipment leased a protein analyzer to Werner Chemical Inc. on September 30,2018. Abbott purchased the machine from NutraLabs,inc. at a cost of $6.5 million. The five-year lease agreement calls for Werner to make quarterly lease payments of $424,177 payable each September 30, December 31, March 31, June 30, with the first payment at September 30h,2018. Abbott's implicit interest rate is 16%.

What pretax amounts related to the lease would Abbott report in its statement of cash flows for the year ended December 31 2018?

Finance Lease= ????

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