on january 1, year 4, harrow co., as lessee, signed a 5-year noncancelable equipment lease with annual payments of $100,000 beginning december 31, year 4. harrow treated this transaction as a finance lease. the five lease payments have a present value of $379,000 at january 1, year 4, based on interest of 10%. what amount should harrow report as interest expense for the year ended december 31, year 4? $0 $37,900 $24,200 $27,900