New business owner and trying to figure out how to account for some details

Complimentary coffee (machine and materials) for customers and staff

also - we bought a business and they had no idea how much was outstanding for gift cards -  we accepted up to $500 in debt for this (the rest will be subtracted at closing) 
As these come in - - do they go under a goodwill category  - -or some form of debt?

Thanks for your help