What is the amount of profit on the sale and the amount of interest income that Aerotech should record for the year ended December 31, 2005? A. $245,000 and $94,950 b. $245,000 and $79,950 c. $350,000 and $79,950 d. $350,000 and $94,950 8. Epson Distributing leased a machine for a period of eight years, contracting to pay $200,000 at the beginning of the lease term on December 31, 2005, and $200,000 annually on December 31 for each of the next seven years.