Abbott Equipment leased a protein analyzer to Werner Chemical, Inc., on September 30, 2021. Abbott purchased the machine from NutraLabs, Inc., at a cost of $6.25 million. The five-year lease agreement calls for Werner to make quarterly lease payments of $374,735, payable each September 30, December 31, March 31, and June 30, with the first payment at September 30, 2021. Abbott's implicit interest rate is 8%. The useful life of the equipment is five years. (FV of $1, PV of $1, FVA of $1, PVA of $1, FVAD of $1 and PVAD of $1) (Use appropriate factor(s) from the tables provided.) Required: 1. What pretax amounts related to the lease would Abbott report in its balance sheet at December 31, 2021? 2. What pretax amounts related to the lease would Abbott report in its income statement for the year ended December 31, 2021? 3. What pretax amounts related to the lease would Abbott report in its statement of cash flows for the year ended December 31, 2021? Complete this question by entering your answers in the tabs below. Req 1 and 2 Req3 What pretax amounts related to the lease would Abbott report in its balance sheet at December 31, 2021 and income statement for the year ended December 31, 2021? (Enter your answer in whole dollars. Round your intermediate and final answers to nearest whole dollar.) 1. Lease receivable 2 Interest revenue