2. Disclosure Note 2 discusses Target's accounting for gift card sales. Disclosure Note 18 indicates the amount of gift card liability that is recognized in Target's balance sheet. a. By how much did Target's gift card liability change between February 3, 2018, and January 28, 2017? (Enter your answers in millions (.e. 5,000,000 should be entered as 5).) b. How would the following affect Target's gift card liability indicate "increase." "decrease," or "no change" for each): 1. Sale of a gift card II. Redemption of a gift card (the holder using it to acquire goods or services) ill. Increase in breakage estimated for gift cards already sold million 20 Change in Targets gift card liability 2b. Sale of a gift card 2 Redemption of a gift card (the holder using it to acquire goods or services) Increase in breakage estimated for gift cards already sold 2. Disclosure Note 2 discusses Target's accounting for gift card sales. Disclosure Note 18 indicates the amount of gift card liability that is recognized in Target's balance sheet. a. By how much did Target's gift card liability change between February 3, 2018, and January 28, 2017? (Enter your answers in millions (.e. 5,000,000 should be entered as 5).) b. How would the following affect Target's gift card liability indicate "increase." "decrease," or "no change" for each): 1. Sale of a gift card II. Redemption of a gift card (the holder using it to acquire goods or services) ill. Increase in breakage estimated for gift cards already sold million 20 Change in Targets gift card liability 2b. Sale of a gift card 2 Redemption of a gift card (the holder using it to acquire goods or services) Increase in breakage estimated for gift cards already sold