While checking out, Janet sees a deal, for $80, she can purchase an Amazon Echo Dot and an Amazon Prime Student (APS) membership. By signing up for APS she has access to Prime Storage (100 GB of cloud file storage) for one year, Prime Music and Video (unlimited video and music streaming), and Prime Shipping (free two-day shipping). If sold separately, Amazon would charge the following prices:

- Echo Dot = $49 (The cost of a dot is $22. Shipping is $12)

- Amazon Prime Student = $49 / year.

- Prime Storage = $10/year for 100 GB (Based on Dropbox pricing.)

- Prime Video and Music = $60/year (Based on Spotify / Hulu pricing.)

- Prime Shipping = $30/year

What is Amazons journal entry if Janet takes the Echo / APS deal? Are subsequent journal entries made? How much and when?