Finding blank records to record on your PO-80 /GAKKEN Toy Record Maker is getting harder and harder since they are out of production. After some thinking, I had to wonder why we can't just print our own? I have not tested how well this records if at all, but I'm sure as long as you use a relatively soft material the record maker should cut into it just fine.
Edit: Silk PLA does not cut well. PETG may work though, and there is vinyl filament available.
I have included three different files with different widths. 1mm , 1.5mm, and 2mm. Realistically 1mm will work just fine and is the same width as the original discs. The larger widths are just in case you want something a little less prone to accidentally snapping in half if you mishandle it. I recommend printing on a smooth surface and turn on ironing. Skirt or Brim are optional, depending on how well your printer is dialed in.