Party Planners Inc. enters into an agreement on May 1, 2019 to sell Special Day Receptions Co. specialty furniture for $400,000. The furniture is for events hosted by Special Day during the summer months. As part of the agreement, Party Planners agrees to repurchase the furniture in September 2019 for $410,000. The journal entry Party Planners will make on May 1, 2019 includes a credit to sales revenue for $400,000. a credit to a liability for $400,000. a debit to interest expense for $10,000. a debit to interest receivable for $10,000