Journal entries for gift cards

Subway is a global food retailer with stores located throughout the world. Suppose a customer at one of its Paris stores purchases a sandwich for €5.00, a brownie for €2.00 and a soft drink for €1.50. The customer pays with cash.

Required

(a) What journal entry will Subway record for this transaction? (Ignore expenses.)

(b) Suppose that in addition to the above items, the customer buys a Subway gift card for €50.00. What journal entry would Subway record for this transaction?

(c) Now suppose that the customer buys the same items listed above, but uses a previously purchased gift card to pay for the purchases. Also assume that there is a sufficient balance on the card to cover the entire cost. What journal entry would Subway make now to record the transaction?