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Presented below are selected transactions of Windsor Restaurant for the month ending August 31, 2025. . b. Windsor sells 80 gift cards at $78 per

Presented below are selected transactions of Windsor Restaurant for the month ending August 31, 2025. . b. Windsor sells 80 gift cards at $78 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. Windsor 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 Windsor 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.) Date Account Titles and Explanation just 2025 Cash just 2025 Unearned Gift Card Revenue (To record the sale of 80 gift cards) Unearned Gift Card Revenue Sales Revenue (Breakage) Sales Revenue (To record redemption and breakage of gift cards) just 2025 Cash Refundable Deposit Liability Debit 6,240 300 Credit 6,240 4290 300

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