Marin Entertainment completed the following transactions during December of the current year. The company records unearned items initially as revenue. The company uses the accounts Gift Cards Outstanding and Breakage Revenue to account for gift card transactions. Dec. 13. Received cash for the sale of gift cards, $500.00. R556. 16. Sold equipment to Eliza Department, receiving a $200.00 down payment and accepting a 36-month, 12% installment note receivable for the balance, $5,500.00. NR174. 22. Received cash on an installment note receivable from John's Entertainment. The interest portion of the $382.00 payment is $176.35. R734.