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.) Journal entry worksheet 1 2 3 4 Record the sale of gift cards on October 1, 2021. Note: Enter debits before credits. Date Account Title Debit Credit October 01, 2021 Journal entry worksheet 1 2 3 4 Record the redemption of gift cards as of December 31, 2021. Note: Enter debits before credits. Date Account Title Debit Credit December 31, 2021 Journal entry worksheet