Auto Parts Company sells parts to the Car Repair Company during the year. Auto Parts offers rebates of 2% on purchases up to $60,000 and 3% on purchases above $60,000 if the customer's purchases for the year exceed $200,000. In the past, Car Repair normally purchases $300,000 in parts during a calendar year. On March 25th, Car Repair purchased $74,000 of parts. The journal entry to record the purchase includes a O debit to Accounts Receivable for $72,800. O debit to Accounts Receivable for $74,000. O credit to Sales Revenue for $72,380. O credit to Sales Revenue for $72,800