P & G Auto Parts sells parts to AAA Car Repair during 2018. P&G offers rebates of 3% on purchases 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. If P&G used net method to record sales revenue, the journal entry to record the purchase includes a

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

b. debit to Accounts Receivable for $71,780.

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

d. credit to Sales Revenue for $74,000.