solve the question plzz

During February, the last month of the fiscal year, Be My Valentine Ltd. sells $22,600 of gift cards. From experience, management estimates that 8% of the gift cards sold will not be redeemed by customers. In March, $4,600 of these cards is redeemed for merchandise with a cost of $2,500. In April, further $13,800 of these cards is redeemed for merchandise with a cost of $4,600. The company uses a perpetual inventory system. Also in February, Be My Valentine had $1,000 of unused gift cards that were over one year old and were not expected to be used. The amount was in line with the company's normal breakage and all other gift cards of the same age had been used. Date Account Titles and Explanation Debit Credit Feb. V Cash 22600 Gift Card Liability 22600 (Cash received for gift cards) Uneared Revenue gift card breakage revenue (To record breakage) Mar. V Gift Card Liability I Sales Revenue Activate Wind Mar. Gift Card Liability Sales Revenue (Gift cards redeemed for merchandise) Gift Card Liability Sales Revenue (To record cost of merchandise) (To record breakage) - 2 (Gift cards redeemed for merchandise) (To record cost of merchandise) February March April $ $ $ $ Sales revenue Cost of goods sold Gross margin $ What liability (if any) would appear on the company's statement of financial position att answers to decimal places, eg. 125.) Balance, February 28 Balance, March 31 $ Balance, April 30 $