Stark Industries Ltd. sells some of its computers to Pharoah Company on March 1, 2020, for $300,000. Stark Industries received cash. Stark Industries Ltd. agrees to repurchase this computer from Pharoah on February 28, 2021, for a price of $315,000. Assume that Stark industries continue to have control over the assets during the period. Prepare the journal entries including any interest that Stark Industries should accrue on December 31, 2020.