On January 1, 2014, Casio Animation sold a truck to HP Finance for 16,500 and immediately leased it back. The truck was carried on Casio's books at C14,000. The term of the lease is 5 years, and title transfers to Casio at lease-end. The lease requires five equal rental payments of C4,352 at the end of each year. The appropriate rate of interest is 10%, and the truck has a useful life of 5 years with no residual value. What is the amount of Casio unearned profit on Sale- ? Leaseback 16,500 2.500 4,352. 14.000