Manual Company sells goods to Nolan Company during $2023.$ It offers Nolan the following rebates based on total sales to Nolan. If total sales to Nolan are $10,000$ units, it will grant a rebate of $2\%.$ If it sells up to $20,000$ units, it will grant a rebate of $4\%.$ It if sells up to $30,000$ units, it will grant a rebate of $6\%.$ In the first quarter of the year, Manual sells $11,000$ units to Nolan, on account, at a sales price of $$110,000.$ Based on past experience, Manual has sold over $40,000$ units to Nolan, and these sales normally take place in the third quarter of the year.

$($a$)$

Prepare the journal entries including any rebates that Manual should make to record the sale, on account, of the $11,000$ units in the first quarter of the year assuming Manual follows IFRS. Ignore any cost of goods sold entry.