Cullumber Company sells goods to Riverbed Company during 2020. It offers Riverbed the following rebates based on total sales to Riverbed. If total sales to Riverbed are 9,200 units, it will grant a rebate of 2%. If it sells up to 19,100 units, it will grant a rebate of 4%. If it sells up to 31,400 units, it will grant a rebate of 6%. In the first quarter of the year, Cullumber sells 11,100 units to Riverbed at a sales price of $122,100. Cullumber, based on past experience, has sold over 41,700 units to Riverbed, and these sales normally take place in the third quarter of the year. What amount of revenue should Cullumber report for the sale of the 11,100 units in the first quarter of the year. Prepare the journal entry that Manual should make to record the sale of the 14,000 units in the first quarter of the year on account.