P & G Auto Parts sells parts to AAA Car Repair during 2014. P&G offers rebates of 2% on purchases up to $30,000 and 3% on purchases above $30,000 if the customer's purchases for the year exceed $100,000. In the past, AAA normally purchases $150,000 in parts during a calendar year. On March 25, 2014, AAA Car Repair purchased $37,000 of parts. The journal entry to record the purchase includes a

A. credit to Sales Revenue for $35,890

B. credit to Sales Revenue for $36,400

C. debit to Accounts Receivable for $37,000

D. debit to Accounts Receivable for $36,400