Portelli Services provides room$-$cleaning arrangements for hotels in Pennsylvania. On Aprill $1,$ Silvia Hotels & Resorts signed an agreement to outsource its room$-$cleaning functions to Portell. The contract specifies the service fee to be $$15,000$ per month, and all payments are to be made shortly after the end of each quarter. It also specifies that Portelli will recelve an additional quarterly bonus of $$3,000$ if$,$ during that quarter, Silvia receives no more than five complaints from customers about room cleanliness.

On April $1,$ based on historical experience, Portelli estimated that there is a $75\%$ chance that it will receive the quarterly bonus.

On May $5,$ Portelli learned that, during March, there were two complaints from customers related to room cleanliness. Based on this new information, Portelli revised its estimate downward to $40\%$ that it would be entitled to receive the quarterly bonus.

On June $30,$ Silvia notified Portelli that, for the quarter ended, there were four complaints associated with room cleanliness, so Portelli would receive the bonus. Two days later, Portelli received all payments due for all services rendered in the second quarter, including the bonus.

Portelli bases estimates of variable consideration on the most likely amount it expects to receive.

Required:

Prepare Portelli's June $30$ journal entry to record additional service revenue recognized, as well as the journal entry on July $2$ to record the receipt of payment from Silvia.

Note: If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field.