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 $2,578 Accounts Receivable 550 Inventory 1,964 Supplies 385 Prepaid Insurance 1,210 Equipment 1,320 Accumulated Depreciation-Equipment $67 Accounts Payable 330 Notes Payable 2,200 Owner's Capital 3,662 Owner's Drawings 825 Sales Revenue 6,325 Cost of Goods Sold 3,273 Depreciation Expense 22 Insurance Expense 121 Salaries and Wages Expense 176 Utilities Expense 77 Freight-Out 83 $12,584 $12,584 The adjusted trial balance above 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 customer asked 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 idea and collected $495 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