GC Sales & Redemption

I’m not sure why I need it, LOL! I made the Account to avoid the NULL Account seen here:

Further to this, if I had simply made the flow of buying a GC with Cash like this:

Then the GC Sales Balance would be ZERO, so I couldn’t track GC Purchases by the Balance.

Maybe this is better terminology shown below:

What do you think?
Maybe when I Redeemed the GC500, I should do one of the following (but not both)…
GC Income Account should be Credited 200 so it’s Balance is 300 ?
… or …
GC Purchases Account should be Debited 200 so it’s Balance is (300) ?