Short/quick question: Wilson Foods Corporation leased a commercial food processor on September 30, 2013. The five-year lease agreement calls for Wilson to make quarterly lease payments of $195,774, payable each September 30, December 31, March 31, June 30, with the first payment at September 30, 2013. Wilson’s incremental borrowing rate is 12%. Wilson records depreciation on a straight-line basis at the end of each fiscal year. Wilson recorded the lease as follows: September 30, 2013 Leased equipment (calculated below) 3,000,000 Lease payable (calculated below) 3,000,000 Lease payable 195,774 Cash (rental payment) 195,774 Calculation of the present value of lease payments $195,774 × 15.32380* = $3,000,000 (rounded) *Present value of an annuity due of $1: n = 20, i = 3% Required: What would be the pretax amounts related to the lease that Wilson would report in its statement of cash flows for the year ended December 31, 2013? (Do not round your intermediate calculations. Enter your answers in whole dollars.) The $__________ cash lease payments are divided into the interest portion and the principal portion. The interest portion $________________ is reported as cash outflows from operating activities. The principal portion $______________________ is reported as cash outflows from financial activities.