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Aretailer sells prepaid gift cards under its own brand to customers, which are popular during the holidays. if a company sells $200 worth of gift

Aretailer sells prepaid gift cards under its own brand to customers, which are popular during the holidays. if a company sells $200 worth of gift cards to a customer before exams but the same are not used to purchased goods until after the new year's, how the retailer record this transaction?

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