Sandhill Company leased machinery to Cooney Company on July 1, 2025, for a ten-year period. Equal annual payments under the lease are $152200 and are due on July 1 of each year. The first payment was made on July 1,2025 . The rate of interest used by Sandhill and known to Cooney is 9%. The cash selling price of the machinery is $1065400 and the cost of the machinery on Sandhill's accounting records was $930600. Assuming that the lease is appropriately recorded as a sale for accounting purposes by Sandhill, what amount of interest revenue would Sandhill record for the year ended December 31, 2025? $0$41061$95886$82188