IRC 1.4518(a)(1)(i)(C), During its calendar year 2018, Shirley Corporation sold $5 million worth of gift cards (redeemable for grand pianos and accompanying accessories sold by Shirley Corporation). Before the end of 2018, $1 million of these gift cards were redeemed by customers. Another $2 million were redeemed in calendar year 2019, with the remaining $2 million of gift cards outstanding as of December 31, 2019. Shirley Corporation has GAAP financial statements that are considered "applicable" under IRC 451(b)(3). Shirley Corporation is on an accrual method for both GAAP and tax purposes. What's the journal entries for GAAP and tax purposes of 2018 and 2019