Manual Company sells goods to Nolan Company during 2020. 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 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. Prepare the journal entries including any rebates that Manual should make to record the sale of the 11,000 units in the first quarter of the year assuming

(a) Manual follows IFRS

(b) Manual follows ASPE. Ignore any cost of goods sold entry.