Presented below are selected transactions of Headland Restaurant for the month ending August 31, 2025. a. Headland sells 84 gift cards at $72 per gift card and 52 of the gift cards are redeemed by year end. It is estimated that 10 of the gift cards will not be redeemed. b. Headland 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 Headland transactions. (If no entry is required, select "No Entry" for the account titles and enter 0 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 0 decimal places, e.g. 5,125.)