4/1/2019	ABC Corp signs a contract to sell some old machinery to Welik Company for				$ 200,000
	ABC Corp. agrees to repurchase this machinery on March 31, 2020 for				$ 210,000
	(imputed interest rate is 5%)
a	Prepare the journal entry for ABC to transfer the asset to Welik on April 1.
b	Prepare any other necessary journal entries for ABC in 2019.
c	Prepare the journal entry for ABC when the machinery is repuchased on March 31, 2020.