Crane Tutoring Services provides study support and tutoring services for university students during their final exams. All services require cash payment in advance. Crane provides an Exam Prep course for $408, as well as a Post-Exam Review course for $102. The exam prep course takes place before the students have their final exams and the exam review course takes place after final exams are complete. During December 2022. Crane offered a promotional package where students could purchase a package for both courses for the price of $490. On December 10, a total of 82 promotional packages were sold for cash and on the same day, the Exam Prep course was provided. On December 31, the Post-Exam Review course was provided Using the five-step model for revenue recognition under the contract-based approach record all necessary transactions related to the promotional package sold by Crane Tutoring Services Date Account Titles and Explanation Debit Credit Crane Tutoring Services provides study support and tutoring services for university students during their final exams. All services require cash payment in advance. Crane provides an Exam Prep course for $408, as well as a Post-Exam Review course for $102. The exam prep course takes place before the students have their final exams, and the exam review course takes place after final exams are complete. During December 2022, Crane offered a promotional package where students could purchase a package for both courses for the price of $490. On December 10, a total of 82 promotional packages were sold for cash and on the same day, the Exam Prep course was provided. On December 31, the Post-Exam Review course was provided. Using the five-step model for revenue recognition under the contract-based approach, record all necessary transactions related to the promotional package sold by Crane Tutoring Services Date Account Titles and Explanation Debit Credit