On October $1,2019,$ Company C sells goods for EUR $60\mathrm{.}000$ without VAT to client Y$.$ The invoice sent to the client indicates that the payment is expected in $90$ days. Additional sales take place in November for EUR $25\mathrm{.}000$ and December for EUR $35\mathrm{.}000$

On December $15,2019,$ Company C determines an annual rebate at $5\%$ of all purchases made by client Y and prepares a credit note to the attention of client Y$.$

Determine the amount of the rebate and the credit note and pass the accounting entries as of October $1,2019($first sale only$)$ and December $15,2019($for the credit note only$)$ in Company C accounting.