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CircuitTown commenced a gift card program in January 2013 and sold $12,900 of gift cards in January, $19,950 in February, and $19,800 in March of

CircuitTown commenced a gift card program in January 2013 and sold $12,900 of gift cards in January, $19,950 in February, and $19,800 in March of 2013 before discontinuing further gift card sales. During 2013, gift card redemptions were $8,400 for the January gift cards sold, $5,700 for the February cards, and $5,550 for the March cards. CircuitTown considers gift cards to be

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