Blossom Company leased equipment from Koenig Company on July 1, 2018, for an 8-year period expiring June 30, 2026. Equal annual payments under the lease are $810000 and are due on July 1 of each year. The first payment was made on July 1, 2018. The rate of interest contemplated by Blossom and Koenig is 9%. The cash selling price of the equipment is $5065000 and the cost of the equipment on Koenig's accounting records was $4500000. Assuming that the lease is appropriately recorded as a sale for accounting purposes by Koenig, what is the amount of profit on the sale and the interest income that Koenig would record for the year ended December 31, 2018?