(Chapter 18) Pines sells needles. If a customer's total purchases for the year exceed $200,000, Pines offers volume discounts of 2% on purchases up to $70,000 plus an additional 3% on purchases over $70,000. TreeHuggers regularly purchases $300,000 annually. On April 14th, TreeHuggers purchased $92,000 of needles. The journal entry Pine should prepare to record the sale includes a O debit to Accounts Receivable for $92,000. credit to Accounts Receivable for $90,600. debit to Sales Revenue for $89.240. credit to Sales Revenue for $89,940