On 1 July 2018, Tanya Ltd leased a photocopier from Baro Ltd, a company that manufactures, retails and leases copiers. The photocopier had cost Baro Ltd $30,000 to make but had a fair value on 1 July 2018 of $35,080. The lease agreement contained the following provisions: Lease term: 3 years Annual payment, payable in advance on 1 July each year: $14,500 Economic life of the copier: 4 years Estimated residual value at the end of the lease term when the copier is returned to Baro Ltd: $3,000 Residual value guaranteed by Tanya Ltd: $1,000 Interest rate implicit in the lease: 10% Net investment in the lease: $35,080 The lease is cancellable, provided another lease is immediately entered into. The annual payment includes an amount of $2,500 per annum to reimburse Baro Ltd for the cost of paper and toner supplied to Tanya Ltd. On 30 June 2021, at the end of the lease term, Tanya Ltd returned the copier to Baro Ltd, which sold the copier for $3,000. On 1 July 2018, the credit to Sales Revenue recorded by Baro Ltd should amount to: Select one: O $33,578 O $32,826 O $35,080 O $0