Choose the answer that best represents how a lessor and a lessee reports finance/sales-type lease-related cash flows on the statement of cash flows.

	a.	The lessor reports under CFO and lessee reports under CFF.
	b.	Both lessor and lessee report under CFO.
	c.	The lessor reports under CFO and lessee reports either under CFO or CFF.
	d.	Both lessor and lessee report under CFF.
	e.	Both lessor and lessee can report under CFO, CFI, or CFF depending on the nature of the lease.