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 $5.95 million. The five-year lease agreement calls for Werner to make quarterly lease payments of $420,972 payable each September 30, December 31, March 31, June 30, with the first payment at September 30h,2021. Abbott's implicit interest rate is 16%. The useful life of the equipment is five years. What pretax amounts related to the lease would Abbott report in its balance sheet at December 31,2018 and income statement for the year ended December 31, 2018? Round your answers to the nearest whole dollar. Lease Receivable= ???? Interest Revenue= ???? Finance Lease Interest portion Principal Portion Thanks