Listed below are selected transactions of Coronado Department Store for the current year ending December $31.$

On December $5,$ the store received $$500$ from the Selig Players as a deposit to be returned after certain furniture to be used in stage production was returned on January $15.$

During December, cash sales totaled $$820,050,$ which includes the $5\%$ sales tax that must be remitted to the state by the fifteenth day of the following month.

On December $10,$ the store purchased for cash three delivery trucks for $$113,300.$ The trucks were purchased in a state that applies a $5\%$ sales tax.

The store sold $30$ gift cards for $$100$ per card. At year$-$end, $25$ of the gift cards are redeemed. Coronado 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 $31.($Ignore Cost of Goods Sold.$)($If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts. Credit account titles are automatically 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, e$.$g$.0\mathrm{.}2345$ and fimal answer to $0$ decimal places, e$.$g$.2,1324.)$