Rocky Guide Service provides guided 15 day hiking tours throughout the Rocky Mountains. Wilderness Tours hires Rocky to lead various tours that Wilderness sells. Rocky receives $2,700 per tour day, and shortly after the end of each month Rocky learns whether it will receive a $270 bonus per tour day it guided during the previous month if its service during that month received an average evaluation of "excellent" by Wilderness customers. The $2,700 per day and any bonus due are paid in one lump payment shortly after the end of each month.

• On July 1, based on prior experience, Rocky estimated there is a 30% chance it will earn the bonus for July tours. It guided a total of 10 days from July 1July 15.
• On July 16, based on Rockys view that it had provided excellent service during the first part of the month, Rocky revised its estimate to an 80% chance it would earn the bonus for July tours. Rocky also guided customers for 15 days from July 16July 31.
• On August 5 Rocky learned it did not receive an average evaluation of excellent for its July tours, so it would not receive any bonus for July, and received all payment due for the July tours.

Rocky bases estimates of variable consideration on the expected value it expects to receive. Required: 1. to 3. Prepare the journal entries to record the transactions above. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

No	Date	General Journal	Debit	Credit
1	July 15	Accounts receivable	27,000
		Service revenue		27,000
2	July 31	Accounts receivable	40,500
		Bonus receivable	6,750
		Service revenue		47,250
3	August 05	Cash	67,500
		Accounts receivable		67,500
4	August 05	Service revenue	6,750
		Bonus receivable		6,750

it said my trasactions amounts were wrong