Which of the following is an incorrect statement?: Question 9 options: a. The Balance Sheet presents lease liabilities and right of use assets separately. b. Financial leasing allows transfer of ownership to the lessee at the end of the lease term. c. In both operating leases and financial leases, the Balance Sheet treatment is identical. d. In the Statement of Cash Flows, the lease interest portion of lease payments is classified as operating cash flows. e. None of the above, all are correct statements.