Multiple‐element arrangement   LO3, 4 Alissa Ltd provides a bundled service offering to Customer B. It charges Customer B $35 000 for initial connection to its network and two ongoing services — access to the network for 1 year and ‘on‐call troubleshooting’ advice for that year. Customer B pays the $35 000 upfront, on 1 July 2020. Alissa Ltd determines that, if it were to charge a separate fee for each service if sold separately, the fee would be as follows. Connection fee $ 5 000 Access fee 12 000 Troubleshooting 23 000 The end of Alissa Ltd’s reporting period is 30 June. Required Prepare the journal entries to record this transaction in accordance with AASB 15/IFRS 15 for the year ended 30 June 2021, assuming Alissa Ltd applies the relative fair value approach. Show all workings.