Target Corporation prepares its financial statements according to U$.$S$.$ GAAP. Target$$s financial statements and disclosure notes for the year ended January $30,2016,$ are available in Connect. This material is also available under the Investor Relations link at the company$$s website $($www$.$target.com$).$ This case addresses a variety of characteristics of financial statements prepared using U$.$S$.$ GAAP. Questions are grouped in parts according to various sections of the textbook.

PART F: SHAREHOLDERS$$ EQUITY AND ADDITIONAL FINANCIAL REPORTING ISSUES

F$1.$

Refer to Target$$s Consolidated Statements of Shareholders$$ Investment. What are the five types of events and transactions that affected one or more of the Shareholders$$ Investment accounts in the year ended January $30,2016?$

F$2.$

Note $25,$Share Repurchase,$$ provides the information we need to reconstruct the journal entry that summarizes Target$$s share repurchases in the year ended January $30,2016.$ Provide that entry. Does Target account for share repurchases as treasury stock or retired shares? Explain.