b. If you believe that Starbucks accounting policy does not yield measurements of assets and

liabilities that reflect economic reality and a measurement of net income that is predictive of

future earnings, suggest any changes that you would make to assets, liabilities, and earnings to

improve accounting quality. (At this point in your learning process, if you do not have specific

numerical adjustments to propose, at least describe potential journal entries you would make to

change the financial statements, if any, and what information you might need to make those

entries.)