Cullumber Corporation enters into an agreement with Ayayai Rentals Co. on January 1,2025 to lease a machine to be used in its manufacturing operations. The following data pertain to the agreement: (a) The term of the noncancelable lease is 3 years with no renewal option. Payments of $790439 are due on January 1 of each year. (b) The fair value of the machine on January 1,2025 , is $2200000. The machine has a remaining economic life of 10 years, with no salvage value. The machine reverts to the lessor upon the termination of the lease. The cost of the machine on Ayayai Rentals' books is $1485000. (c) Cullumber depreciates all machinery it owns on a straight-line basis. (d) Cullumber's incremental borrowing rate is 9% per year. Cullumber does not know the 8% implicit rate used by Ayayai. (e) Immediately after signing the lease, Ayayai finds out that Cullumber Corp. is the defendant in a suit that is sufficiently material to make collectibility of future lease payments doubtful. Which of the following lease-related revenue and expense items would be recorded by Ayayai if the lease is accounted for as an operating lease? (Round factor value calculation to 5 decimal places, e.g. 1.25124.) Click here to view factor tables. Lease Revenue only of $790439 Lease Revenue of $790439 and Depreciation Expense of $165000 Interest Revenue only of $790439 Depreciation Expense only of $165000