Sheffield Depot sells mobile devices and accessories. During September, the following transactions occurred. 1. Kenneth Johnson bought a $150 gift card for his uncle Steven Johnson. 2. Sold $130 of merchandise to Samuel Johnson, who used his gift card for payment. (Omit the entry for cost of goods sold.) Performed a physical count of inventory and determined the correct value of inventory should be $28,000. The 3. unadjusted balance in the Inventory account was $21,000. Prepare the entries to record the transactions. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.) Sr. No. Credit 1. enter a credit amount enter a credit amount 2. Account Titles and Explanation Debit enter an account title to record cash received for goods to be provided at enter a debit a later date amount enter an account title to record cash received for goods to be provided at enter a debit a later date amount (To record cash received for goods to be provided at a later date) enter an account title to record the sale of merchandise using a gift card enter a debit amount enter an account title to record the sale of merchandise using a gift card enter a debit amount (To record the sale of merchandise using a gift card) enter an account title to adjust inventory to physical count enter a debit amount enter an account title to adjust inventory to physical count enter a debit amount (To adjust inventory to physical count) enter a credit amount enter a credit amount 3. enter a credit amount enter a credit amount