Target Corporation prepares its financial statements according to U$.$S$.$ GAAP. Target's financial statements and disclosure notes for the year ended February $1,2020,$ are available here. This material is also available under the Investor Relations link at the company's website $($www$.$target.com$).$ Note: Use tables, Excel, or a financial calculator. $($FV of $$1,$ PV of $$1,$ FVA of $$1,$ PVA of $$1,$ FVAD of $$1$ and PVAD of $$1)$ Required: ook Print elerences $1.$ Note $17$ indicates that Target's finance lease liability at February $1,2020$ is $$1,370(=$ $$67$ current $+$ $$1,303$ noncurrent$)$ while its finance lease assets are $$1,180.$ Why do the asset and liability amounts differ? $2.$ Target's finance lease assets are listed on February $1,2020,$ at $$1,180$ million. What was the original amount recorded for these specific right$-$of$-$use assets when the leases commenced? $3.$ Refer to Target's Statement of Cash Flows. Prepare a journal entry that summarizes Target's acquisition of assets by operating lease for the twelve months ended February $1,2020.$