please solve the revised question

Orange Country Club Ltd offers discounted bundled service packages. Orange Country Club Ltd's bundled service package includes Membership fee' which is offered at the inception of the contract and three ongoing services - 'access to Spa and salon services', 'access to beach club and bistro services' and 'access to on-site tennis courts and fitness centre' over a one-year period. Customer L pays $40,000 upfront, on 1 July 2020. Orange Country Club Ltd determines that, if it were to charge a separate fee for each service if sold separately, the fee would be as follows. Membership fee $4,000 Spa and salon services $20,000 Beach club and bistro $ 16,000 services Tennis courts and $10,000 fitness centre services The end of Orange Country Club Ltd's reporting period is 30 June. Required a) Prepare the journal entry to record this transaction in accordance with AASB 15/IFRS 15 at 1 July 2020 (at inception of the agreement) b) Prepare journal entries for the year ended 30 June 2021. a) Service Allocated amount Stand-alone selling Proportion prices $ Date Details Debit Credit b) Date Details Debit Credit Service Stand-alone Proportion selling prices $ Allocated amount Date Details Deb b) Date Details Deb