In 2019, S began selling S Company gift cards. During 2019, S sold $750,000 of these gift cards. During 2019, customers redeemed $450,000 of Ss gift cards. Although there are no expiration dates on Ss gift cards, S estimates that 10% of the gift cards it sells will never be redeemed. S operates in jurisdictions where it is not required to remit unredeemed gift card balances to government agencies under unclaimed property laws. S only prepares AJEs every 12-31. Prepare the 2019 entries S made

1. to reflect gift card sales.
2. to reflect gift card redemptions
3. to record 12-31s AJE for estimated gift card breakage income