Presented below are selected transactions of Buffalo Restaurant for the month ending August $31,2025$

a$.$ Buffalo sells $86$ gift cards at $$72$ per gift card and $51$ of the gift cards are redeemed by year end. It is estimated that $10$ of the

gift cards will not be redeemed.

b$.$ Buffalo accepted a reservation for its private dining room for a rehearsal dinner in September. It received a security deposit of

$$300,$ which will be returned after the dinner is held.