On January $2,2025,$ Sunland Leasing Company leases equipment to Bridgeport Co$.$ with $5$ equal annual payments of $$166000$ each,

payable beginning January $2,2025.$ There is expected residual of $$25000$ but it is not guaranteed. Bridgeport's incremental borrowing

rate is $9\%,$ however, it knows that Sunland's implicit interest rate is $8\%.$ The lease is appropriately classified as a finance$/$sales$-$type

lease. What will Sunland record as the sales price of the asset?