Portelli Services provides room cleaning arrangments for hotels in Pennsylvania. On April 1, Silvia Hotels & reports

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Portelli Services provides room cleaning arrangments for hotels in Pennsylvania. On April 1, Silvia Hotels & reports signed an agreement to outsource its room cleaning functions to Portelli. The contract specifies the services fee to be $ 15,000 per month, and all payments are to be made shortly the end of each quarter. It also specifies that Portelli will receive an additional quarterly of $ 3,000 if, during that quarter. silvia receives no more than five complaints from customers about room cleanliness.

On April 1, based on historical experience, Portelli estimated that there is a 75% chance that it will earn the quarterly bonus.
On May 5, Porten' learned that. during March, there were two complaints from customers related to room cleanliness. Based on this new information, Portelli revised its estimate downward to 40% that it would earn the quarterly bonus.
On June 30, Silvia notified Porten' that, for the quarter ended, there were four complaints associated with room cleanliness, so Portelli would receive the bonus. Two days later, Portelli received all payments due for all services rendered in the second quarter, including the bonus.

Portelli bases estimates of variable consideration on the most likely amount it expects to receive.

1. Prepare Portelli's Aprill 30 journal entry to account for the revenue earned in April.
2. Prepare Portelli's May 31 journal entry to record the revenue earned in May, as well as any appropriate adjustment to the revenue earned in April.
3. Prepare Portelli's June 30 and July 2 journal entries to record additional services revenue earned, as well as any necessary adjustments revenue and receipt of payment form Silvia.