Starbucks also offers “stored value cards” to customers that can be activated at most Starbucks locations and at other third party locations, such as grocery stores. The “stored value cards” act like gift cards. Sometimes customers do not end up redeeming the “stored value cards” (e.g., because they lose them).a) What journal entry does Starbucks makes when a customer redeems a $25 stored value card at a licensed store location (i.e., Starbucks does not own the location)? Ignore cost of goods sold.b) What journal entry did Starbucks make in fiscal 2017 to account for unredeemed stored value cardsHere is Starbucks 2017 annual reporthttps://s22.q4cdn.com/869488222/files/doc_financials/annual/2017/01/FY17-Starbucks-Form-10-K.pdf