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 $2,100 per tour day, and shortly after the end of each month Rocky learns whether t will receive a $210 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 $2,100 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 o 10 days from July 1July15 - On July 16 , based on Rocky's view that it had provided excellent service during the first part of the month, Rocky revised its estimat to an 80% chance it would earn the bonus for all July tours. Rocky also guided customers for 15 days from July 16 July 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 most likely amount 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 ournal entry required" in the first account field.) Journal entry worksheet Record Rocky's July 15 journal entry to record revenue for tours given from July 1 - July 15. Note: Enter debits before credits. Journal entry worksheet Record Rocky's July 31 journal entry to record revenue for tours given from July 16 - July 31 Note: Enter debits before credits. Journal entry worksheet Record Rocky's August 5 journal entry to record the receipt of payment from Wilderness. Note: Enter debits before credits. Journal entry worksheet Record Rocky's August 5 journal entry to record any necessary adjustments to revenue. Note: Enter debits before credits