Blue Taco Palace sells $330$ gift cards at $$40$ per gift card and $165$ of the gift cards are redeemed by year$-$end. Prepare the journal entries. $($Ignore Cost of Goods Sold and possible breakage.$)($If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem. List all debit entries before credit entries.$)$