Whiteheim's Restaurant in Leavenworth had an outstanding gift certificates liability at the end of 2018 for $75,000. During January 2019, $5,000 of gift certificates were redeemed for meals having a total cost of $6,500 and sales in Fresno are subject to an 8% sales tax. Prepare a journal entry in summary for the gift certificates redeemed in January, and the related sales revenue and sales taxes payable