In horngren's 11th edition accounting, chapter 3 financial case 1 asks to identify assets and liabilities that need adjusting from the Starbucks Financial Report in 2013. I cannot see any discrepancies aside form accounts receivable (if that even is one). Which liabilities and assets need adjusting?

Sep 29, 2013 Sep 30, 2012 ASSETS $ Current assets: Cash and cash equivalents Short-term investments Accounts receivable, net Inventories Prepaid expenses and other current assets Deferred income taxes, net Total current assets Long-term investments Equity and cost investments Property, plant and equipment, net Deferred income taxes, net Other assets Other intangible assets Goodwill TOTAL ASSETS 2,575.7 658.1 561.4 1.111.2 287.7 277.3 5,471.4 58.3 496.5 3,200.5 967.0 185.3 274.8 862.9 11,516.7 1,188.6 848.4 485.9 1,241.5 196.5 238.7 4.199.6 116.0 459.9 2,658.9 97.3 144.7 143.7 399.1 8,219.2 LIABILITIES AND EQUITY $ $ 398.1 491.7 2,784.1 1,269.3 178.5 653.7 5.377.3 1.299.4 1.133.8 167.7 510.2 2,209.8 549.6 357.7 345.3 Current liabilities: Accounts payable Accrued litigation charge Accrued liabilities Insurance reserves Deferred revenue Total current liabilities Long-term debt Other long-term liabilities Total liabilities Shareholders' equity: Common stock (50.001 par value) authorized. 1.200.0 shares; issued and outstanding. 753.2 shares and 749.3 shares (includes 3.4 common stock units), respectively Additional paid-in capital Retained earnings Accumulated other comprehensive income Total shareholders' equity Noncontrolling interests Total equity TOTAL LIABILITIES AND EQUITY 7.034.4 3.104.7 0.8 282.1 4.130.3 67,0 4,480.2 2.1 4,482.3 11,516.7 0.7 39.4 5,046.2 22.7 5,109.0 5.5 5,114.5 8,219.2 Sep 29, 2013 Sep 30, 2012 ASSETS $ Current assets: Cash and cash equivalents Short-term investments Accounts receivable, net Inventories Prepaid expenses and other current assets Deferred income taxes, net Total current assets Long-term investments Equity and cost investments Property, plant and equipment, net Deferred income taxes, net Other assets Other intangible assets Goodwill TOTAL ASSETS 2,575.7 658.1 561.4 1.111.2 287.7 277.3 5,471.4 58.3 496.5 3,200.5 967.0 185.3 274.8 862.9 11,516.7 1,188.6 848.4 485.9 1,241.5 196.5 238.7 4.199.6 116.0 459.9 2,658.9 97.3 144.7 143.7 399.1 8,219.2 LIABILITIES AND EQUITY $ $ 398.1 491.7 2,784.1 1,269.3 178.5 653.7 5.377.3 1.299.4 1.133.8 167.7 510.2 2,209.8 549.6 357.7 345.3 Current liabilities: Accounts payable Accrued litigation charge Accrued liabilities Insurance reserves Deferred revenue Total current liabilities Long-term debt Other long-term liabilities Total liabilities Shareholders' equity: Common stock (50.001 par value) authorized. 1.200.0 shares; issued and outstanding. 753.2 shares and 749.3 shares (includes 3.4 common stock units), respectively Additional paid-in capital Retained earnings Accumulated other comprehensive income Total shareholders' equity Noncontrolling interests Total equity TOTAL LIABILITIES AND EQUITY 7.034.4 3.104.7 0.8 282.1 4.130.3 67,0 4,480.2 2.1 4,482.3 11,516.7 0.7 39.4 5,046.2 22.7 5,109.0 5.5 5,114.5 8,219.2