24. [Analysis of lessor] Carignane Corp., a manufacturer/lessor, enters into a sales-type lease agreement with Mourvedre, Inc., as lessee. The lessor capitalizes the lease rather than reporting it as an operating lease. Describe the effect (lower, higher, or none) of this choice on the following accounts and ratios of Carignane (the lessor) in the first and ninth years of a 10-year lease: (i) Total assets (H) Revenues (iii) Expenses (iv) Asset turnover ratio (v) Interest income (vl) Cost of goods sold (vii) Net income (viii) Retained earnings (ix) Income taxes paid (x) Posttax return on assets (xi) Cash flow from operations (xii) Investment cash flow