On December 31, 2017, Monty Inc. sold computer equipment to Daniell Co. and immediately leased it back for 10 years. The sales price of the equipment was $521,500, its carrying amount is $403,700, and its estimated remaining economic life is 12 years. Determine the amount of deferred revenue to be reported from the sale of the computer equipment on December 31, 2017.calculate the deferred revenue to be reported?