Kim ran a small business where she sold refurbished furniture. The following events occurred during the month: a) On April 2, 2022. Kim sold 15 gift cards with a value of $20 each. No GST was charged on the sale. b) On May 1, 2022, Kim sold a refurbished chair with a sale price of $40, plus 5% GST for a total transaction price of $42. The customer paid with a $20 gift card and the remaining in cash. Required: Record the required journal entries for both a) and b) above.