3. We see on the balance sheet that RR has prepaid expenses of $27,576. List two items that we learned about in Chapter 3 that could be included in this amount. A. B. 2. Revenue Contract liabilities Unearned gift card revenue at December 30, 2018, December 31, 2017, and December 25, 2016 was $45.3 million, $45.4 million, and $41.0 million. Deferred loyalty revenue, which was also included in unearned revenue in the accompanying condensed consolidated balance sheets, was $10.06 million and $10.6 million at December 30, 2018 and December 31, 2017. 7. Accrued Payroll and Payroll-related Liabilities, and Accrued Liabilities and Other Current Liabilities Accrued payroll and payroll-related liabilities consist of the following at December 30, 2018 and December 31 , 2017 (in thousands): Accrued liabilities and other current liabilities consist of the following at December 30, 2018 and December 31, 2017 (in thousands): RED ROBIN GOURMET BURGERS, INC. CONSOLIDATED BALANCE SHEETS (In thousands, except per share amounts)