Do some research on the history of the two companies (Target and JCPenney) and then write a paper that tells me what you have learned. What do they have in common? Â How are the businesses different? This will take some deep digging. Â Go into the company web sites and search through their various filings with the SEC. How big are their stores (in sq. ft.)? What are their sales per square foot? Why are they different? How much per square foot do they pay in rent? Â Do they own the land? Â If they don’t do you see any evidence that their leases are below current market rates?