Exercise 6-10 (Static) Variable consideration - most likely amount; change in estimate (L06-3, 6-6] Rocky Guide Service provides guided 1-5 day hiking tours throughout the Rocky Mountains Widerness Tours hires Rocky to lead various tours that Wilderness sells Rocky receives $1,000 per tour day, and shortly after the end of each month Rocky leams whether it will receive a $100 bonus per tour day it guided during the previous month of its service during that month received an average evaluation of excellent by Wilderness customers. The $1.000 per day and any bonus due are paid in one lump payment shortly after the end of each month 122 . On July 1, based on prior experience, Rocky estimated there is a 30% chance it will earn the bonus for July tours. It guided a total of 10 days from July 1-July 15, On July 16, based on Rocky's view that it had provided excellent service during the first part of the month, Rocky revised its estimate to an 80% chance it would eam the bonus for all July tours Rocky also guided customers for 15 days from July 16 July 31 . On August 5 Rocky learned it did not receive an average evaluation of excellent for its JuyTours, so it would not receive any bonus for July, and received all payment due for the July tours Rocky bases estimates of variable consideration on the most likely amount it expects to receive Required: * Danmathamal entries to record the transactions above (If no entry is required for a transaction/event, select "No