Presented below is Natalie's tentative adjusted trial balance from her worksheet dated January 31, 2023 COOKIE CREATIONS Adjusted Trial Balance December 31, 2023 Account Debit Credit Cash $4,336 Accounts Receivable 925 Inventory 3,302 648 Supplies 2,035 Prepaid Insurance 2,220 Equipment $ 112 Accumulated Depreciation-Equipment Accounts Payable 555 3.700 Notes Payable 6.159 Owner's Capital 1388 Owner's Drawings Sales Revenge 10.639 Cost of Goods Solid 5.504 Depreciation Expense 37 Insurance Expense 204 Salaries and Wages Expense 296 Uuties Expense 130 Freight-Out 139 $21.164 521.164 The adjusted trial balance bore is tentative because Natalie had a transaction earlier in January that she was unsure how to record The transaction took place on January 15, when a customersed if she could purchase three gift cards, each good for one cookie class to use as gifts for her daughters, Natalie was excited about this new ideas and collected $834 from the customer in return for three gift cards. One of the gift cards was redeemed on January 25, The transaction has not yet been recorded and is not reflected in the tentative adjusted trial balance (a) & (b) Prepare the journal entry to record the receipt of cash for the three gift cards on January 15. Prepare the journal entry necessary because one card was redeemed. (Credit account titles are automatically indented when amount is entered. Do not indent manually) Date Account Titles and Explanation Debit Credit Jan. 15 Jan. 25