Today is 1 December 2021. A new range of smart running shoes is currently being developed by TreadCushy. These smart running shoes in have tech in the sole which connects to an app to monitor metrics such as run speed, distance and terrain. It is expected that the range will launch in the first half of 2022. You receive the following email: From: Ben Numa, Finance Manager To: Finance Officer Subject: Forecasting sales and lease for new laptops I had a meeting with Harry Blanc, Product Development \& IT Director, yesterday. He wants to understand more about the size of the potential market for smart running shoes in Europe for the first 2 quarters of 2022. He has found some information based on past sales volumes (Chart 1 and Table attached) but would like to know how this could be used. Please prepare a briefing note for Harry which explains: Question 2 - Two factors that will limit the accuracy of this forecast. Harry also told me at our meeting that he is arranging a lease for a laptop that can be used by a member of the shoe development team for homeworking. I mentioned to him that, because of the nature of the underlying asset, there are two ways that this lease could be treated in the financial statements. I didn't have time to explain any further though. The details of the lease are attached (Table 2). Please include in your briefing note an explanation of: Table 2: Information about the lease Write the briefing paper requested by Ben Numa