On January 1, 2019, Lessee Co. entered into a 10-year agreement with Lessor Co. to use equipment in typical use and with a useful life of 12 years. The lease requires yearly payments in advance on January 1 of each year for $71,800 - The FMV of the asset on open market on January 1 is $610,000. The asset cost $510,000 on lanuary 1,2019 to the Lessor. - The agreement was structured by a lease broker, who charged Lessee Co. $1,800 to write the lease, with payment due on January 1, 2019. Lessee Co, has analyzed the service or lease implications and determined that this is a lease arrangement for accounting purposes. - The Lessee has guaranteed a residual value to the Lessor, in order to retain the asset in good condition. The Buaranteed residual value for the asset is $43,000. - The rate implicit in the lease is 5%, the lessee's incremental borrowing rate is 6%, and the lessee is aware of the lease rate. Both companies use straight line depreciation for assets and a calendar year for year-end. Assuming a finance lease for the Lessor and tease Recelvable correctly recorded as 5608,540 , how much Interest revenue will be recorded on December 31, 2019