Write the Journal Entries pls

Stark Industries has a consignment arrangement with Eisler Company. Stark Industries consigned 500 computers, costing $1,440 each to Eisler on January 2, 2020. The cost of shipping the computers amounted to $700 and was paid by Stark Industries. As of December 31, 2020, a report was received from the consignee, indicating that 400 computers had been sold for $3,200 each. The agreement stipulates that Eisler Co., is to receive a 5% (of sales) commission and a 3% (of sales) rebate to offset its advertising expenses. Remittance was made (on December 31, 2020) by the consignee for the amount due under the consignment agreement

Stark Industries has started selling computers to Nolan Company on October 1, 2020. If total sales to Nolan are 50 units in the next 12 months, it offers Nolan a discount of 2%. By December 31, 2020, Stark Industries has made sales of 20 units to Nolan for $3,200 each on account. Based on past experience with a similar type of customer, Stark Industries has sold over 80 units to a similar customer in a year, and these sales normally take place in the first and second quarters of the calendar year. Hence, it is probable that Nolan will also receive a volume discount. Prepare the journal entries including any discount that Stark Industries should make to record the sale of the 20 units in December 2020 assuming Stark Industries follows IFRS. The cost of each unit of computer is $1,440. As of December 31, 2020, Stark Industries has not collected receivables from Nolan. (5 marks)