a$.$ May $1,2022$: Sold $$3,000$ worth of gift cards to customers for cash

b$.$ May $10,2022$: Sold goods to customers for $$2,000$ plus Ontario HST of $13\%.$ Customer paid $$1,000$ with gift cards and the rest in cash.

C$.$ May $23,2022$ : Sold goods to customers for $$6,000$ plus Ontario HST of $13\%.$ Customer paid $$500$ with gift cards and the rest in cash.

What is the balance in the gift card liability account after the above transactions?

$\backslash$table$[[$General Journal$],[$Date$,$Account Title and Explanation,PR$,$Debit,Credit$],[,,,,],[,,,,],[,,,,],[,,,,],[,,,,],[,,,,],[,,,,],[,,,,],[,,,,],[,,,,]]$