In our opinion, except for the effects of capitalizing lease obligations, as discussed in the following paragraph, the financial statements referred to above present fairly, in all material respects, the financial position of BEKO Corporation as of December 31, 2021, and the results of its operations and its cash flows for the year then ended in conformity US, Generally Accepted Accounting Principles "The company has included in property and debt in the accompanying balance sheet certain lease obligations that, in our opinion, should be expensed in order to conform to generally accepted accounting principles. If these lease obligations were expensed, property would be decreased by $4,000,000, long- term debt by $2,000,000, and retained earnings by $180,000 as of December 31, 2021, and net income and earnings per share would be decreased by $180,000 and $.62, respectively, for the year then ended. Required: 1- what is the type of the above audit report? justify your answer. 2- Are the decreasing of the property by $4,000,000, long-term debt by $2,000,000, retained earnings by $180,000, net income by $180,000, and earnings per share by S.62 confined or pervasive misstatements? justify your