Texas Roadhouse opened a new restaurant in October. During its first three months of operation, the restaurant sold gift cards in various amounts totaling $2,300. The cards are redeemable for meals within one year of the purchase date. Gift cards totaling $936 were presented for redemption during the first three months of operation prior to year-end on December 31 . The sales tax rate on restaurant saleds is 4%, assessed at the time meals (not gift cards) are purchased. Texas Roadhouse will remit sales taxes in January. Required: 1. \& 2. Record (in summary form) the $2,300 in gitt cards sold (keeping in mind that, in actuality, the firm would record each sale of a gift card individually) and the $936 in gift cards redeemed. (Hint. The $936 includes a 4% sales tax of $36.) (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) Journal entry worksheet Record the cash received for gift cards. Note: Enter debits before credits