Presented below are selected transactions of Crane Restaurant for the month ending August 31, 2025. a. Crane sells 86 gift cards at $74 per gift card and 55 of the gift cards are redeemed by year end. It is estimated that 10 of the gift cards will not be redeemed. b. Crane 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. Prepare entries for the Crane transactions. (If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually. Record entries in the order displayed in the problem statement. List all debit entries before credit entries. Round intermediate calculations to 2 decimal places, e.g. 15.25% and final answers to O decimal places, e.g. 5,125.) n Date August 2025 Account Titles and Explanation Cash Unearned Gift Card Revenue August 2025 (To record the sale of 86 gift cards) Unearned Gift Card Revenue Sales Revenue (Breakage) August 2025 Sales Revenue (To record redemption and breakage of gift cards) Cash Refundable Deposit Liability Debit Credit