Qa and b) please

Adjusting the Balance Sheet for Operating Leases Delta Air Lines, Inc. reports total net operating assets of $6,829 million, net nonoperating liabilities of $8,960 million, and equity of $(2,131) in its 2012 10-K. Footnotes reveal the existence of operating leases that have a present value of $6,475 million. (LO 1, 2, 3) E11-24. DELTA AIR LINES (DAL) a. What balance sheet adjustments) might we consider relating to the leases before we fore financial statements? (Hint: Consider the distinction between operating and nonoperating assets and liabilities.) b. What income statement adjustment(s) might we consider? (Hint: Reflect on the operating an nonoperating distinction for lease-related expenses.)