17a. What effect (increase/decreaseo effect) would an operating lease have on a company's leverage? b. What effect (increase/decreaseo effect) would a capital lease have on a company's debt-to- equity ratio? 18. Suppose Bold City Brewery's common stock carried a par value of $10 per share. Record the issuance of 1,000 shares of stock at par value on January 1: 19. Assume the 1,000 shares of Bold City Brewery $10 par value stock are issued for $25 a share on January 1. Record the issuance: 20. Assume that, instead of $10 par value, Bold City Brewery's common stock was no-par. The recording of the issuance of 1,000 shares for $25: 21a. What effects (increase/decreaseo change) does issuing stock have on each element of the balance sheet? b. What effect (increase/decreaseo change) does issuing stock have on the income statement