Using Starbucks 10-k answer the following:

What unusual or infrequently occurring item is included on the income statement (list item and amount)? Why is this a seperate line item? Review the balance sheet and list own item that is impacted by an adusting journal entry (AJE). Explain why an AJE is required in this instance. Include points such as when the cash is collected or distributed and when/ how the income expense is earned or incurred.