Ivanhoe Company leased machinery to Stine Company on July 1, 2021, for a 10-year period expiring June 30, 2031. Equal annual payments under the lease are $252000 and are due on July 1 of each year. The first payment was made on July 1, 2021. The rate of interest used by Ivanhoe and Stine is 9%. The lease receivable before the first payment is $1770000 and the cost of the machinery on Ivanhoe's accounting records was $1570000. Assuming that the lease is appropriately recorded as a sale for accounting purposes by Ivanhoe, what amount of interest revenue would Ivanhoe record for the year ended December 31, 2021? $68310 $0 O $159300 O $136620