GuestLodge, Inc. operates a water park and sells seasons passes to the water park, where a customer can pay $120 for unrestricted access to the water park between June 1 - Aug. 31 of the current year. Apply the five-step revenue recognition process to the sale of seasons passes. Assume the customer pays upfront for the pass on 6/1/20x2. Show the entries that GuestLodge should record at the time of sale and for each month of the agreement.