Carla Vista Inc., an equipment dealer, sells equipment on January 1, 2021, to Martinez Company for $204400. Iso, on January 1, 2021, Carla Vista agrees to repurchase this equipment from Martinez Company on ecember 31,2022 , for a price of $238500. At 1/1/21, Carla Vista should record a liability of $204400. sales revenue of $204400. sales revenue of $204400 and a liability of $34100. sales revenue of $204400 and interest expense of $34100