Bramble Depot sells mobile devices and accessories. During September, the following transactions occurred. 1. Kevin Johnson bought a $220 gift card for his uncle Jason Johnson. 2. Sold $120 of merchandise to Samuel Johnson, who used his gift card for payment. (Omit the entry for cost of goods sold.) 3. Performed a physical count of inventory and determined the correct value of inventory should be $23,000. The unadjusted balance in the Inventory account was $20,000. Prepare the entries to record the transactions. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.) 2 3