Pls tell me the correct answer of no. 16 question and explain it, thanks.

15. Which type of accounting change should NOT be accounted for by statement of past inancial statements? Change in accounting principle b Prior period adjustment c Change in accounting estimate d. Correction of an error 16. If a lease has an unguaranteed residual value, which party to the lease includes this in the lease obligation or receivable? Is it included at gross total amount or present value? Included by at this value a, lessor present value lessor gross total lessee gross total d, lessee present value e primary difference between a direct-financing se and a sales-type lease is a, the manner in which rental receipts are recorded as rental income. the amount of the depreciation recorded each year by the lessor a that a direct-financing recognizes both sales and interest revenue. d that a direct-financing recognizes only interest revenue. 18. Twice as Nice Furniture store signed a two-year lease to rent a building from Newco Property Managers,Inc. Lease payments are due monthly at the of the month. The buildin has a useful life o 30 years entals are 15% of the fair market value of the building. A the end of the lease property reverts to the lessor