Barth's Department Stores, Inc. records $145,000 in gift card sales and receives cash in Year 1. Customers used 20% of the gift cards to purchase merchandise in Year 2. Cost of sales is 50% of total sales. Barth's uses the perpetual inventory system. Record the sale and redemption of the gift cards in Years 1 and 2, respectively. (Record debits first, then credits. Exclude explanations from any journal entries.) Prepare the journal entry to record the sale of the gift cards. Do not record the redemption entry. We will do that in the following step. Next, prepare the journal entry to record the gift card redemption. Do not record the expense related to the sale. We will do that in the following step