Ashley Stores, Inc., sells gift cards for use at its stores. The following data pertains to 2019, 2020, and 2021, the companys first three years of operation:

	2019			2020			2021
Gift card sales	$	30,000		$	45,000		$	50,000
Gift card usage		12,000			28,000			37,000

As of December 31, 2019, Ashley estimates that 1.0% of its gift cards will never be redeemed. As of December 31, 2020, Ashley has revised its estimate, and now believes 1.5% of all gift cards, including those issued in 2019, will not be redeemed. As of December 31, 2021, its estimate remains at 1.5%. Ashley is not required to remit unused gift card amounts to the state.

Required:

1. What amount of breakage revenue should Ashley recognize in 2019, 2020, and 2021? (Do not round intermediate calculations. Round your answers to the nearest whole dollar amount.)

2. What amount of gift card liability should be reported on Ashleys balance sheet at December 31, 2019, 2020, and 2021?