debit to Accounts Receivable for ?

Or a credit to Sales Revenue for ?

P& G Auto Parts sells parts to AAA Car Repair during 2021. P&G 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, AAA normally purchases $300,000 in parts during a calendar year. On March 25, 2021, AAA Car Repair purchased $74,000 of parts. The journal entry to record the purchase includes a