Company A leases equipment to its customers. Typically, the equipment has no residual value at the end of leases and the contracts call for payments at the beginning of each year. Company A's target rate of return is 4%. On a eight-year lease of equipment with a fair value of $300,000, Company A will earn interest revenue over the life of the lease of: 356,467 $10,286 $82,290 $42,757