Vail is one of the largest ski resorts in the United States. Suppose that on October 1, 2021, Vail sells gift cards (lift passes) for $100,000. The gift cards are redeemable for one day of skiing during the upcoming winter season. The gift cards expire on April 1, 2022. Customers redeem gift cards of $20,000 in December, $30,000 in January, $25,000 in February, and $15,000 in March. Required: 1.-4. Record the necessary entries in the Journal Entry Worksheet below. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet Record the sale of gift cards on October 1, 2021. Note: Enter debits before credits. Journal entry worksheet Record the redemption of gift cards as of December 31, 2021. Note: Enter debits before credits. Date Account Title Debit Credit December 31, 2021 Record entry Clear entry View general Journal Journal entry worksheet Record the expiration (breakage) of gift cards on April 1, 2022. Note: Enter debits before credits. Date Account Title Debit Credit April 01, 2022 Record entry Clear entry View general Journal