The liability for unredeemed gift cards and customer loyalty programs is included in accounts payable and accrued liabilities on the Company's Consolidated Balance Sheets and was $481 million as of January 29, 2022, and $616 million as of January 30, 2021. During 2021 and 2020, the Company recognized approximately $26 million and $30 million, respectively, in breakage Income related to changes in breakage rate estimates. Changes in the liability for unredeemed gift cards and customer loyalty programs are as follows: Balance, beginning of year Liabilities issued but not redeemed (a) Revenue recognized from beginning liability Balance, end of year 2021 616 S 394 (529) 481 2020 (millions) 839 262 (485) 616 $ $ 2019 856 554 (571) 839 Required: Re-create the journal entry that was recorded for the year-ended 2021 for customers who redeemed their gift oprds or loyalty points during the year, make it clear what accounts are debited and credited and the amount.