Bert Sailmakers, Inc. bought a piece of equipment for constructing radial spinnakers. Assume Bert acquired this equipment using an operating lease. Assume Bert had adopted the new lease accounting requirements effective in 2018. The classifications on the cash flow statement for the first monthly lease payment would be: (Write the letter of the best answer in the blank provided.): 5 point Select one: O a. the same as those for a capital lease payment. O b. unchanged from USGAAP prior to 2018 O C. recorded as an investing activity O d. recorded as a non-cash investing/financing activity. Bert Sailmakers, Inc. bought a piece of equipment for constructing radial spinnakers. How would the initiation of the capital lease and the acquisition of the equipment be reported on the cash flow statement? Select one of the 2 answers below 2 pts. Select one: a. As both a financing and an investing activity on the face of the cash flow statement b. In a supplemental note to the cash flow statement describing "non-cash financing and investing activities Indicate the effect of each of the following transactions (A through E) on total shareholders' equity by selecting the effect in the space provided. 5 points (1 pt. each)