Wario Services provides room cleaning arrangements for hotels in Ohio. On April 1, Kirby Hotels & Resorts signed an agreement to outsource its room-cleaning functions to Wario. The contract specifies the service fee to be $20,000 per month, and all payments are to be made shortly after the end of each quarter. It also specifies that Wario will receive an additional quarterly bonus of $3,600 if, during that quarter, Kirby receives no more than five complaints from customers about room cleanliness. On April 1, based on historical experience, Wario estimated that there is a 75% chance that it will receive the quarterly bonus. On May 5, Wario learned that, during March, there were two complaints from customers related to room cleanliness. Based on this new information, Wario revised its estimate downward to 40% that it would be entitled to receive the quarterly bonus. On June 30, Kirby notified Wario that, for the quarter ended, there were four complaints associated with room cleanliness, so Wario would receive the bonus. Two days later, Wario received all payments due for all services rendered in the second quarter, including the bonus. Wario bases estimates of variable consideration on the expected value of the consideration it expects to receive. Required: (24 points) 30-Apr Prepare Wario's journal entry to account for the revenue recognized in April. 31-May Given the revised estimate, prepare Wario's journal entry to record additional service revenue recognized and the bonus receivable. 30-Jun Prepare Wario's journal entry to record additional service revenue recognized and bonus receivable. 2-Jul Prepare the journal entry to record the receipt of payment from Kirby.