Date Account Titles and Explanation March 1, 2023 March 1, 2023 March 31, 2023 April 30, 2023 June 30, 2023 Cash Refund Liability Sales Revenue (To record sales revenue) (To record cost of goods sold) (To record sales revenue) (To record cost of goods sold) Debit Credit Credit April 30, 2023 (To record sales revenue) June 30, 2023 V (To record cost of goods sold) June 30, 2023 (To record sales) (To record cost of goods sold) Crane sells 20 non-refundable $180 gift cards for 3-D printer plastic on March 1, 2023. The plastic has a stand-alone selling price of $180 (cost $144 ). The gift card expiration date is June 30, 2023. Crane estimates that customers will not redeem 10% of these gift cards. The pattern of redemption is as follows. Prepare the 2023 journal entries related to the gift cards at March 1, March 31, April 30, and June 30. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Record journal entries in the order presented in the problem. Round answers to 0 decimal places, e.g. 5,275. List all debit entries before credit entries.)