Please create journal entries for the following transactions. The end-user is a rider on an Uber trip.

Facts: Drivers pay Uber a service fee to use the Uber platform. As part of Uber's service offering, Uber collects credit card payments from riders on behalf of drivers. Uber retains its service fee earned on the gross trip fare before remitting the driver commission (i.e., driver earnings) to drivers. Uber can issue refunds to end-users at its discretion for a variety of reasons. Sometimes the rider's grievance is caused by the driver (e.g., app left running after ride ends) in which case the refund to rider could impact the driver's earnings. Other times, the rider's grievance is not caused by the driver (e.g., Uber app glitch) and refunds to the rider will not impact the amount the driver earned for the ride.

Trip Fare: $100

Promotion Used on the Trip: $20

Driver Commission: 80% of Trip Fare

1. What are the journal entries for the above transaction to recognize revenue, promotion, and driver payout?
2. A rider contacts customer service and requests a refund because the trip arrival time was much longer than the app estimated. The Uber customer service agent reviews the case and determines a refund is appropriate, refunding the rider $20 to the credit card on file. This refund does not impact the drivers commission. What entry is recorded for the refund?
3. An end user reports a poor ride experience due to a driver arriving late. Uber issues the end user a $50 credit which can be used towards future trips. What entry is recorded when the credit is issued to the rider? Is there an impact to the original fare?
4. A rider takes a $100 trip. The riders credit card was authorized prior to the ride, but when Uber attempts to charge the card after the trip only $40 is successfully charged and the remaining $60 fails. What is the impact on revenue/AR? What is the impact on the driver payment entry?