OOOO Harter Company loased machinery to Stine Company on July 1, 2016, for a ten-year period expiring June 30, 2026. Equal annual payments under the lense we $75,000 and are due on July 1 of each year. The first payment was made on July 1, 2016. The rate of interest used by Harter and Stine is 9%. The cash saling price of the machinery is $625,000 and the cost of the machinery on Harter's accounting records was $465,000. Assuming that the lease is appropriately recorded as a sale for accounting purposes by Harter, what amount of interest revenue would Harter record for the year ended December 31, 2018? $47,250 $40,500 $20,250 $0