During 2023, Murray Corp. sold 92 gift cards for $100 each, crediting the unearned sales revenue account for every sale. A review at December 31 reveals that 60 of those gift cards had been used entirely, and that another 9 cards had been partially used, and had total remaining balances of $454 on them. Murray's year end adjustments will include a debit of to the unearned sales revenue account