Diana, Inc. a car sells cars on Jan 1, 2020 to Smith's Company for $500000. Diana agrees to repurchase the cars ( an unconditional obligation) from Smith's on Dec 31, 2020 for a price of $510,000. Which of the following is true regarding the transaction? a. imputed interest rate will have to be used to record interest revenue. b. the transaction should be accounted for as a lease. c. an imputed interest rate will have to be used to record interest expense. d. on Jan 1, 2020 Diana will have a credit entry to inventory cars.