1. A company has sold gift cards to customers Discuss the advantage of seling gift cards for the company and explain the accounting implications (5 Marks) 2. DCI ing started its manufacturing operation 6 months ago Below are some costs they have incurred for the month of August. Discuss how these costs should be accounted for and explain briefly your rationale (5 Marks) A total of $4,600 was spent for decorative landscaping (planting flowers and shrubs) Machinery damaged by a fotkaft was repaired for $5.000 Paid S 20.000 to convert the companys delivery vehicles from gasoline to propane to increase fuel efficiency. This helps to reduce the cost by 20% Paid $10,000 to replace the company's light bulbs with more energy efficient bulbis