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This is very hard for me to understand help please. https://www.sec.gov/Archives/edgar/data/27419/000002741914000014/tgt-20140201x10k.htm#s7217C91BEA20A3644799B8F77026FE47 Target's 2012 fiscal year (year ended February 2, 2013). Target's Form 10-K B1. What

This is very hard for me to understand help please.

https://www.sec.gov/Archives/edgar/data/27419/000002741914000014/tgt-20140201x10k.htm#s7217C91BEA20A3644799B8F77026FE47

Target's 2012 fiscal year (year ended February 2, 2013). Target's Form 10-K

B1. What costs does Target include in its Cost of Sales account? B2. When does Target recognize revenue from the sale of gift cards?

Format example:

Current Ratio:

Current assets/current liabilities

(200/100) = 2.00

For (B1.) and (B2.) provide the following: A short paragraph for each question Where the information is in the 10-K

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