According to MFRS15, please answer this question as required. Thank you

(b) Dayyan Resources runs the Fronterest Gold Club. Members can pay an entrance fee of RM30,000 and monthly subscription of RM200 per month to use the various facilities such as pool, tennis court and gym at the club, including the restaurant, where the food is charged separately. Alternatively, the member can pay a "life membership" fee of RM200,000 and no further subscriptions are required for his lifetime membership of the club. The lifetime average is 25 years. Required: Accordance to MFRS 15 Revenue from Contracts with Customers, explain how should the entrance fee of RM30,000 and the RM200,000 life membership will be accounted for. (7 marks)