P & G Auto Parts sells parts to Ivanhoe Car Repair during $2021.$ P&G offers rebates of $2\%$ on

purchases up to $$60000$ and $3\%$ on purchases above $$60000$ if the customer$$s purchases for the

year exceed $$200000.$ In the past, Ivanhoe normally purchases $$300000$ in parts during a calendar

year. On March $25,2021,$ Ivanhoe Car Repair purchased $$76000$ of parts. The journal entry to

record the purchase includes a