4. (12 points) Record the following transactions in the financial statements effects template below 1. Company receives $6,000 from the sale of gift certificates 2. Customers used $5,700 gift certificates. The cost of the inventory sold is $3,900 3. The balance of the gift certificates expire unused Income Statement Balance Sheet Cash Noncash Liabil Asset Assets ities Earned Rev Expen- Net Transaction Capital Capital enues ses Income a) b)