Delta Air Lines, Inc. reports total net operating assets of exist6, 829 million, net nonoperating liabilities of exist8, 960 million, and equity of exist(2, 131) in its 2012 10-K. Footnotes reveal the existence of operating leases that have a present value of exist6, 475 million. a. What balance sheet adjustment(s) might we consider relating to the leases before we forecast financial statements? b. What income statement adjustment(s) might we consider