18. Hendrix Inc., an equipment dealer, sells equipment on January 1, 2015, to Jimi Company for $200,000. It agrees to repurchase this equipment from Jimi Company on December 31, 2016, for a price of $233,280. At 1/1/15, Hendrix should record A. Sales revenue of $200,000. B. Sales revenue of $200,000 and a liability of $33,280. Sales revenue of $200,000 and interest expense of $33,280. O D. A liability of $200,000