Listed below are selected transactions of Buffalo Department Store for the current year ending December 31. 1. On December 5 , the store received $530 from the Selig Players as a deposit to be returned after certain furniture to be used in stage production was returned on January 15. 2. During December, cash sales totaled $805,350, which includes the 5% sales tax that must be remitted to the state by the fifteenth day of the following month. 3. On December 10 , the store purchased foc, eash three delivery trucks for $122,200. The trucks were purchased in a state that applies a 5% sales tax. 4. The store sold 28 gift cards for $100 per card. At year-end, 23 of the gift cards are redeemed. Buffalo expects three of the cards to expire unused. Prepare all the journal entries necessary to record the transactions noted above as they occurred and any adjusting journal entries relative to the transactions that would be required to present fair financial statements at December 31 . Date each entry. For simplicity. assume that adjusting entries are recorded only once a year on December 31. (Dgnore Cost of Goods Sold) (If no entry is required, select "No Entry" for the account titles and enter Ofor the amounts. Credit occount titles are outomatically indented when amount is entered, Do not indent manually. Record journal entries in the order presented in the problem. List all debit entries before credit entries, Round intermediate calculations to 4 decimal places, eg. 0.2345 and fimal answer to 0 decimal places, es. 2,1324)