Speedware Corporation has entered into a debt agreement that restricts its debt$-$to$-$equity ratio to less than $2$ to $1.$ The corporation is planning to expand its facilities, creating a need for additional financing. The board of directors is considering leasing the additional facilities but is concerned that leasing may violate its existing debt agreement; a violation would place the corporation in default. Speedware's board has asked you to analyze the following alternatives. Alternative A$--$Speedware would enter into a lease that qualifies as a finance lease $($to Speedware$).$ If this alternative is selected, Speedware's reported debt$-$to$-$equity ratio would be $1\mathrm{.}9,$ and its ability to issue debt in the future would be seriously constrained. Alternative B$--$Speedware would enter into a lease that would be structured in such a way as to qualify as an operating lease to Speedware and as a finance lease to the lessor. Analyze and explain the consequences of each scenario.