Emily was reviewing her company's trial balance before making the year-end adjusting entries and noticed the Unearned Gift Card Revenue account had a debit balance. What might be the best explanation for this situation? O The balance in the Unearned Gift Card Revenue account exceeded the balance in the Gift Card Expense account. O The amount of gift cards redeemed during the year exceeded the amount of gift cards sold during the year. O The dollar amount of gift cards redeemed during the year exceeded the provision set up at the beginning of the year. O The Unearned Gift Card Revenue Account will always have a debit balance before the adjusting entries are posted