Haaland Ltd provides a bundled service offering to Mane Ltd$.$ It charges Mane Ltd $$33000$ for an initial connection to its network and two ongoing services $$ access to the network for $1$ year and $\text{'}$on$-$call troubleshooting' advice for that year.

Mane Ltd pays the $$33000$ upfront, on $1$ July $2023.$ Haaland 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 fee $$13,000$

Troubleshooting $$22,000$

The end of Haaland Ltd$\text{'}$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 $2024,$ assuming Haaland Ltd applies the relative fair value approach. Show all workings. Round up your answers to the nearest dollar. Narration is not required.