Sarah's Pottery and Gift store had the following transactions: a. On November 15, 2020, Katie from the small office business Custom Graphics contacted Sarah to purchase gift cards for the holiday season. Katie's boss gave her $1,800 to purchase 20 gift cards with a value of $90 each from Sarah. b. During the month of December, 10 of the $90 gift cards were used in full by staff members of Custom Graphics. Required: 1-a. Prepare the journal entries for each of the transactions. View transaction list Journal entry worksheet 1-b. Calculate the liability that will remain on the December 31, 2020 balance sheet for Sarah's Pottery and Gift Store, (Round the final answer to the nearest whole dollar amount.) Liability