Swifty Depot sells mobile devices and accessories. During September, the following transactions occurred. 1. Jason Johnson bought a $ 300 gift card for his uncle Matthew Johnson. 2. Sold $ 130 of merchandise to Samuel Johnson, who used his gift card for payment. (Omit the entry for cost of goods sold.) 3. Performed a physical count of inventory and determined the correct value of inventory should be $ 35,000 . The unadjustedbalance in the Inventory account was $ 26,000 . Prepare the entries to record the transactions. (Credit account titles are automatically indented when amount is entered. Do not indentmanually. Record journal entries in the order presented in the problem.) Sr. No. Account Titles and Explanation Debit Credit 1. (To record cash received for goods to be provided at a later date) 2. (To record the sale of merchandise using a gift card) 3. (To adjust inventory to physical count)