please answer both parts

Question 35 3.5 Points Amazon Part Supply sells parts to XYZ Appliance Repair during 2021. Amazon offers rebates of 2% on purchases up to $65,000 and 3% on purchases above $65,000 if the customer's purchases for the year exceed $250,000. In the past, XYZ normally purchases $325,000 in parts during a calendar year. On March 25, 2021, XYZ Appliance Repair purchased $74,500 of parts. The journal entry to record the purchase includes a A debit to Accounts Receivable for $73,200. B credit to Sales Revenue for $73,200. credit to Sales Revenue for $72,915. debit to Accounts Receivable for $74,500 IDS is a full-service technology company. They provide equipment, installation services as well as training. Customers can purchase any product or service separately or as a bundled package. Carrier Corporation purchased computer equipment installation and training for a total cost of $162,000 on March 15, 2021. Estimated standalone fair values of the equipment, installation, and training are $80,000, $75,000, and $25,000 respectively. The transaction price allocated to equipment, installation and training is A $72,000, $67,500 and $22,500 respectively, B $162,000 for the entire bundle. $54,000, $54,000, $54,000 respectively, $80,000, 575,000, $25,000 respectively