please help...need help finding noncash assets

c. Use the financial statement effects template to record the gift card activity during the fiscal year ended February 2, 2019. Ignore sales tax and returns. Details are as follows. Note: For each account category, indicate the appropriate account name. Enter "N/A" for any account category that is not used for a given transaction. Note: Indicate a decrease in an account category by including a negative sign with the amount. $727 $ millions Gift card liability, February 3, 2018 Gift cards issued during current period but not redeemed Revenue recognized from beginning liability Gift card liability, February 2, 2019 645 (532) $840 ($ millions) Transaction May: Gift card sale Balance Sheet Liabilities Income Statement Expenses Cash Asset Noncash Assets Contrib. Capital + Earned Capital Revenues Net Income 645 0 = 645 0 0 0 0 = 0 Cash N/A Unearned Revenue N/A N/A N/A N/A May: Gift card redemption 0 x = X -532 0 0 x 532 x = X N/A Inventory Unearned Revenue N/A Retained Earnings Revenue . COGS