In my textbook the answer is B and D but i just can't wrap my head around why those are the correct answers..

Question #44 Which of the following options represent implicit transactions? (Select all that apply.) A. U An inter-company sale of goods under a short-term agreement B. O The recognition of revenue over time-related to payment received in advance for a multi-year contract etme c. O Recording a loss on the sale of a piece of plant equipment mesec Interest expense accrued at the end of the fiscal year and The repurchase of shares of the company's stock