Alissa Ltd provides a bundled service offering to Customer B. It charges Customer B $37,000 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 $37,000 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:

Connection fee $5,000

Access fee13,000

Troubleshooting 24,000

The end of Alissa Ltd's reporting period is 30 June.

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.