P & G Auto Parts sells parts to Carla Vista Car Repair during 2021. P&G offers rebates of 2% on purchases up to $60000 and 3% on purchases above $60000 if the customers purchases for the year exceed $200000. In the past, Carla Vista normally purchases $300000 in parts during a calendar year. On March 25, 2021, Carla Vista Car Repair purchased $69000 of parts. The journal entry to record the purchase includes a

credit to Sales Revenue for $67530.

credit to Sales Revenue for $67800.

debit to Accounts Receivable for $67800.

debit to Accounts Receivable for $69000.