Record the following transactions for a Davis Company: a. May 1, 2022: Sold $3,000 worth of gift cards to customers for cash b. May 10, 2022: Sold goods to customers for $2,000 plus Ontario HST of 13%. Customer paid $1,000 with gift cards and the rest in cash. c. May 23, 2022: Sold goods to customers for $6,000 plus Ontario HST of 13%. Customer paid $500 with gift cards and the rest in cash. What is the balance in the gift card liability account after the above transactions