E5.12 In Note 11, of its 2018 financial statements, Chipotle (CMG) reported the following future operat- ing lease information: Contractually required future minimum cash lease payments under existing operating leases as of December 31, 2018, are as follows: 2019. $ 294,191 2020 296,579 2021 294,941 2022 295,290 2023 290,980 Thereafter. 2,478,397 Total minimum lease payments $3,950,378 a. Assuming a discount rate of 5 percent, estimate the unrecognized asset and liability for assets acquired under operating leases for CMG at December 31, 2018. Given the estimated unrecognized liability calculated in part a., what impact does including this amount have on the liabilities of CMG reported on the balance sheet? b. E5.12 In Note 11, of its 2018 financial statements, Chipotle (CMG) reported the following future operat- ing lease information: Contractually required future minimum cash lease payments under existing operating leases as of December 31, 2018, are as follows: 2019. $ 294,191 2020 296,579 2021 294,941 2022 295,290 2023 290,980 Thereafter. 2,478,397 Total minimum lease payments $3,950,378 a. Assuming a discount rate of 5 percent, estimate the unrecognized asset and liability for assets acquired under operating leases for CMG at December 31, 2018. Given the estimated unrecognized liability calculated in part a., what impact does including this amount have on the liabilities of CMG reported on the balance sheet? b