Sarah's Pottery and Gift store had the following transactions: a. On November 15, 2023, Katie from the small office business Custom Graphics contacted Sarah to purchase gift cards for the holiday season. Katie's boss gave her $3,300 to purchase 55 gift cards with a value of $60 each from Sarah. b. During the month of December, 50 of the $60 gift cards were used in full by staff members of Custom Graphics. Required: 1-a. Prepare the journal entries for each of the transactions. Journal entry worksheet Record the sale of 55 gift cards, $60 each. Note: Enter debits before credits. 1-b. Calculate the liability that will remain on the December 31, 2023 balance sheet for Sarah's Pottery and Gift Store. (Round the final answer to the nearest whole dollar amount.) Liability