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During 2018 The Gap sold $198m in Gift Cards. The entry The GAP would record for the sale of the gift cards is: Group of

During 2018 The Gap sold $198m in Gift Cards. The entry The GAP would record for the sale of the gift cards is:

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DR Cash $198m; CR Unearned Revenue$198m

DR Cash $198m; CR Revenue $198m

DR Unearned Revenue $198m; CR Cash $198m

DR Revenue $198m; CR Cash $198m

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