Sunland Company sells goods to Bonita Company during 2020. It offers Bonita the following rebates based on total sales to Bonita. If total sales to Bonita are 11,400 units, it will grant a rebate of 2%. If it sells up to 20,400 units, it will grant a rebate of 4%. It if sells up to 29,600 units, it will grant a rebate of 6%. In the first quarter of the year, Sunlandsells 11,400 units to Bonita at a sales price of $ 114,000. Based on past experience, Sunland 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 Sunland should make to record the sale of the 11,400 units in the first quarter of the year. Sunland follows IFRS. (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.)

Account Title	Debit	Credit
(to record sale on account)

(to record rebate)