Lululemon, Inc., an athletic apparel company, offers gift cards to their customers. Lululemon reported a balance of $196,000 in Deferred Revenues from gift cards as of January 1, 2018. During 2018, Lulu sold $435,000 of gift cards and redeemed $392,000. Lulu also reliably estimated that an additional $37,000 of gift cards were past the point of redemption and concluded these cards would never be redeemed. Determine the ending balance in the Deferred Revenue account for Gift Cards: O 6,000 43,000 O 202,000 O 239,000