Current Attempt in Progress Presented below are selected transactions of Swifty Restaurant for the month ending August 31, 2025. a b. Swifty sells 86 gift cards at $72 per gift card and 51 of the gift cards are redeemed by year end. It is estimated that 10 of the gift cards will not be redeemed. Swifty accepted a reservation for its private dining room for a rehearsal dinner in September. It received a security deposit of $300 which will be returned after the dinner is held.