please answer this question

WileyPLUS Problem 10-3 Skysong, Inc. sells products that carry a two year warranty. Any defective product is replaced with a new item taken from inventory. Management believes that this is the most cost effective way to deal with any defects or customer complaints. Estimates of claims are expected to be 3 out of every 100 units sold. The units sell for $22 and cost $12. All sales are on account, and the 13% HST is not included in the selling price. Also, in the last year, Skysong began selling gift cards in denominations of $56 and $24. Cash and/or credit cards were accepted for payment. This practice was started when Skysong's CFO learned that not all of the gift cards are actually redeemed. HST is recorded at the time of redemption. Skysong has a calendar year end and uses a perpetual inventory system. Transactions for the current scal year include the following: 1. Sales of 4,440 units. 2. Return of 282 units not defective, returned to inventory. 3. Replaced 49 units under warranty. 4. Sold $50,120 of gift cards. 5' Redeemed $14,860 of gift cards; COGS was $8,820. (Hint: The redeemed gift cards were used to pay for merchandise as well as the HST.) Prepare journal entries for the above transactions. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Round answers to 0 decimal places, e.g. 5,275.)