Cullumber Ltd. sells goods to Culmer Corporation during the calendar year ending December 31, 2023. Culmer is a key customer to Cullumber and a volume discount scheme has been established to strengthen the relationship further. The volume discount scheme is as follows: for sales for the year of 4,130 units, a discount of 2% is granted; for sales for the year reaching 5,290 units, a discount of 4% will be granted; and, finally, if sales for the year reach 8,220 units, a discount of 5% will be granted. For the first half of the year, Cullumber sold to Culmer, on account, 3,650 units at a sales price of $135,050. Because the second half of the year is slower for sales, it has been Cullumber's experience that sales to Culmer for the year will be 6,280 units. (a) Prepare the journal entries including any volume discount rebates that Cullumber should make to record the sale on account of 3,650 units for the first half 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.) Cullumber Ltd. sells goods to Culmer Corporation during the calendar year ending December 31, 2023. Culmer is a key customer to Cullumber and a volume discount scheme has been established to strengthen the relationship further. The volume discount scheme is as follows: for sales for the year of 4,130 units, a discount of 2% is granted; for sales for the year reaching 5,290 units, a discount of 4% will be granted; and, finally, if sales for the year reach 8,220 units, a discount of 5% will be granted. For the first half of the year, Cullumber sold to Culmer, on account, 3,650 units at a sales price of $135,050. Because the second half of the year is slower for sales, it has been Cullumber's experience that sales to Culmer for the year will be 6,280 units. (a) Prepare the journal entries including any volume discount rebates that Cullumber should make to record the sale on account of 3,650 units for the first half 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.)