You then return to the store one week later and buy another $5 beverage, again using the card. What journal entries would Starbucks (that is, not the store itself) record for each of your two visits to this licensed store? For direct guidance from Starbucks, you can refer to the first paragraph of the discussion of Stored Value Cards on page 54 of Starbucks' 2023 10-K. (Ignore inventory and other costs of making the sale; in addition, please note that when a customer loads money onto their Stored Value Card, the liability is with Starbucks itself, not with the licensed store... including the store where the customer buys the card)