P & G Auto Parts sells parts to AAA Car Repair during 2018. P&G offers rebates of 2% on purchases up to $60,000 and 3% on purchases above $60,000 if the customers purchases for the year exceed $200,000. In the past, AAA normally purchases $300,000 in parts during a calendar year. On March 25, 2018, AAA Car Repair purchased $74,000 of parts. The journal entry to record the purchase includes a:

a. debit to Accounts Receivable for $74,000.

b. debit to Accounts Receivable for $72,800.

c. credit to Sales Revenue for $72,380.

d. credit to Sales Revenue for $72,800.