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Part Three-Journalizing Transactions for Unearned Revenue, Accrued Revenue, and Installment Notes Receivable Greenville Auto Parts 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. 20. Received cash for the sale of gift cards, $550.00. R556. 21. Sold equipment to Dan's Garage, receiving a $250.00 down payment and accepting a 36-month, 12\% installment note receivable for the balance, $4,500.00. NR111. 28. Received cash on an instaliment note receivable from Nelson Service Center. The interest portion of the $345.00 payment is $125.33. R585. 29. Customers redeemed gift cards for the sale of merchandise, $168.95. M222. Instructions: 1. Journalize the above transactions using a cash receipts journal and a general journal. 2. Continue using the general journal. Use the following information to record adjusting entries on December 31 of the current year. a. Accrued interest on notes receivable, December 31, $290.00. b. Rent received in advance and initially recorded as income but not earned as of December 31,$3,000.00. c. Greenville Auto Parts estimates that $1,230.00 of g ift cards will never be redeemed. 3. Continue using the general journal to journalize the reversing entries on January 1 of the next year. Cash Receipts Journal PAGE 1