The revenue recognition footnote from the $10-$K for the year ended February $2,2019,$ includes the following.

We record almost all retail store revenues at the point of sale.

Digital channel sales include shipping revenue and are recorded upon delivery to the guest or upon guest pickup at the store.

Total revenues do not include sales tax because we are a pass$-$through conduit for collecting and remitting sales taxes.

a percentage of sales and our expectations of future returns.

breakage revenue is recognized over time in proportion to actual gift card redemptions.

million, and $$791$ million in the fiscal years ended February $2019,2018,$ and $2017$ respectively.

Required

a$.$ Use the financial statement effects template to record retail cash sales of $$880$ in a state with a sales tax rate of $8\%.$ For this question, assume $10\%$ of all merchandise sold is returned within $90$ days.

Note: For each account category, indicate the appropriate account name. Enter $"$N$/$A$"$ for any account category that is not used for a given transaction.

Note: Indicate a decrease in an account category by including a negative sign with the amount.

shipped from the warehouse on March $6,$ and FedEx confirms delivery on March $7.$ Ignore shipping costs, sales tax, and returns.

Note: For each account category, indicate the appropriate account name. Enter $"$N$/$A$"$ for any account category that is not used for a given transaction.

Note: Indicate a decrease in an account category by including a negative sign with the amount.

shipped from the warehouse on March $6,$ and FedEx confirms delivery on March $7.$ Ignore shipping costs, sales tax, and returns.

Note: For each account category, indicate the appropriate account name. Enter $"$N$/$A$"$ for any account category that is not used for a given transaction.

Note: Indicate a decrease in an account category by including a negative sign with the amount.

c$.$ Use the financial statement effects template to record the gift card activity during the fiscal year ended February $2,2019.$ Ignore sales tax and returns. Details are as follows.

Note: For each account category, indicate the appropriate account name. Enter $"$N$/$A$"$ for any account category that is not used for a given transaction.

Note: Indicate a decrease in an account category by including a negative sign with the amount.

Note: Round percentage to one decimal place $($for example, enter $6\mathrm{.}7\%$ for $6\mathrm{.}6555\%).$