Please retrieve the following article pertaining to Target Canada's failure and answer questions:

https://www.canadianbusiness.com/the-last-days-of-target-canada/ 

1. Summarize the root causes behind the issues that Target Canada found itself dealing with at different points in time. To the extent possible, please take a management accounting and control perspective in answering this question.
2. Would you have recommended closing down Target Canada if you were hired as a consultant two months before the closure was announced? (Hint: Discuss relevant costs and benefits of shutting down the Canadian operation.)

Thank you!