Required a. Record the sale of gift cards in Year 1. b. Record the redemption of gift cards in Year 2. c. Record revenue in Year 2 due to gift card breakage using the proportional method. Note: Carry all decimals in calculations; round the final answer to the nearest dollar. Note: If a line in a journal entry isn't required for the transaction, select "N/A" as the account names and leave the Dr. and Cr. answers blank (zero)