Financial accounting standards board (fasb) statement #13 requires that for an unqualified audit report, financial (or capital) leases must be included in the balance sheet by reporting the a. present value of future lease payments as an asset and also showing this same amount as an offsetting liability. b. undiscounted sum of future lease payments, less the residual value, as an asset and as an offsetting liability. c. residual value as a liability. d. residual value as a fixed asset. e. undiscounted sum of future lease payments as an asset and as an offsetting liability.