Cullumber Company sells goods to Bonita Company during 2023. It offers Bonita the following rebates based on total sales to Bonita. If total sales to Bonita are 10,200 units, it wil! grant a rebate of 2%. If it sells up to 21,600 units, it will grant a rebate of 4%. It if sells up to 30,200 units, it will grant a rebate of 6%. In the first quarter of the year, Cullumber sells 11,200 units to Bonita, on account, at a sales price of $112,000. Based on past experience Cullumber has sold over 40,000 units to Bonita, and these sales normally take place in the third quarter of the year. (a) Prepare the journal entries including any rebates that Cullumber should make to record the sale, on account, of the 11,200 units in the first quarter of the year assuming Cullumber follows IFRS. Ignore any cost of goods sold entry. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries.)