Problem 8 (7 pts) Gift cards. Dave \& Buster's Bar sold gift cards totaling $108,000 in 2023. Also during 2023, $55,000 of gift cards were redeemed, $47,000 of which were sold in 2023 and $8,000 of which were sold in prior years. In addition, $32,000 of gift cards had expired by December 31,2023. Required: a. Prepare the appropriate journal entry for the gift cards sold during 2023 ( 2 pts). b. Prepare the appropriate journal entry for the gift cards expired during 2023 (2 pts). c. Suppose Dave \& Buster's Bar ended 2023 with a balance of $67,000 in deferred revenue-gift cards. Determine the balance of deferred revenue-gift cards at the beginning of 2023 ( 3 pts)