P&G Auto Parts sells parts to SJW Car Repair during 2024. P&G offers rebates of 1% on purchases up to $60000 and 2% on purchases above $60000 if the customer's purchases for the year exceed $200000. In the past, SJW normally purchases $300000 in parts during a calendar year. On March 25, 2024, SJW Car Repair purchased $61000 of parts. The journal entry to record the purchase includes a credit to Sales Revenue for $60400. debit to Accounts Receivable for $61000. debit to Accounts Receivable for $60400. O credit to Sales Revenue for $60380.