Disclosure Note 19 discusses Targets accounting for a data breach in 2013, when an intruder stole certain payment card and other guest information from our network. a. What is Targets approach for accruing losses for litigation claims associated with the data breach? Is their approach appropriate? b. Prepare a journal entry to record Targets recognition of new expenses associated with the data breach litigation for the fiscal year ended January 30, 2016. c. Prepare a journal entry to record Targets reduction of its liability associated with the data breach litigation for the fiscal year ended January 30, 2016.