Blossom Company leased equipment to the Polan Company on July 1, 2021, for a 10-year period expiring June 30, 2031. Equal annual payments under the lease are $250000 and are due on July 1 of each year. The first payment was made on July 1, 2021. The rate of interest contemplated by Blossom and Polan is 10%. The lease receivable before the first payment is $1780000 and the cost of the equipment on Blossom's accounting records was $1588000. Assuming that the lease is appropriately recorded as a sale for accounting purposes by Blossom, what is the amount of profit on the sale and the interest revenue that Blossom would record for the year ended December 31, 2021? $192000 and $153000 O $192000 and $76500 O $192000 and $178000 O $0 and $0