On January 1, 2018, the Company adopted ASC Topic 606, Revenue from Contracts with Customers, using the cumulative effect method applied to those contracts which were not completed as of the adoption date. The Company recorded a net increase to opening retained earnings of $34 as of January 1, 2018 due to the cumulative impact of adopting ASC Topic 606, with the impact wholly related to the Company’s accounting for gift card breakage.

The following table presents the Company’s revenues disaggregated by revenue source for the periods presented:

	Quarter Ended				Nine Months Ended
	September 29,		September 30,		September 29,		September 30,
	2019		2018		2019		2018
Restaurant	$	56,835	$	56,703	$	183,485	$	178,748
Gift card breakage		32		27		345		311
Net sales	$	56,867	$	56,730	$	183,830	$	179,059

The Company recognized revenue associated with gift cards redeemed by guests of $779 and $743 during the quarters ended September 29, 2019 and September 30, 2018, respectively, and $3,208 and $3,021 during the nine-month periods ended September 29, 2019 and September 30, 2018, respectively. Further, of the amounts that were redeemed during the nine-month periods ended September 29, 2019 and September 30, 2018, $2,197 and $2,047, respectively, were recorded within unearned revenue at the beginning of each the respective fiscal years. Unearned revenue increased by $607 and $600 during the quarters ended September 29, 2019 and September 30, 2018, respectively, and by $1,954 and $1,875 during the nine-month periods ended September 29, 2019 and September 30, 2018, respectively, as a result of gift cards sold.