Legal analysis: the merchant did not process the cake: the subscriber prepared the evidence that the birthday party could not be held due to the epidemic and the evidence that the merchant did not process the cake, and advocated a full refund of the cake reservation money. The merchant has handled the cake: the subscriber can negotiate with the merchant and show the evidence that the birthday party cannot be held due to the epidemic, and ask the merchant to charge the cost of the cake or reduce the related expenses.

Legal basis: Article 180 of the Civil Law of People's Republic of China (PRC) shall not bear civil liability if it fails to perform its civil obligations due to force majeure. Where there are other provisions in the law, those provisions shall prevail. Force majeure is an unforeseeable, unavoidable and insurmountable objective situation.