Romano Services provides room cleaning arrangements for hotels in Ohio. On April $1,$ Silvia Hotels & Resorts signed an agreement to outsource its room$-$cleaning functions to Romano. The contract specifies the service fee to be $$23,500$ per month, and all payments are to be made shortly after the end of each quarter. It also specifies that Romano will receive an additional quarterly bonus of $$8,100$ if$,$ during that quarter, Silvia receives no more than five complaints from customers about room cleanliness.

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

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

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

Romano bases estimates of variable consideration on the expected value of the consideration it expects to receive.

Required:

Prepare Romano$$s April $30$ journal entry to account for the revenue recognized in April.

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