Sunny Coffee sells $30,000 in gift cards during the month of December. $18,000 are redeemed in January and $9,000 in February. Record the sale of the gift card as well as the redemptions and breakage under the following scenarios.

1. Sunny has been selling gift cards for many years and knows that historically 10% are never redeemed.- use proportional method as you record redemptions.

2. This is the first year Fox has sold gift cards and has no idea how many will be redeemed. - use remote method