单选题 An analyst does research about operating lease and capital lease and notes that the footnotes to the financial statements for a lessee company indicate that the company leases a substantial portion of the facilities required for efficient operation. The present value of lease payments is $35 million for facilities leased under capital leases and $25 million for facilities leased under operating leases. Other companies in the same industry own their facilities. Before the analyst compares the company's financial ratios with the industry's ratios, the most appropriate adjustments to that company's balance sheet would be to increase:
A. both liabilities and assets by $25 million.
B. both liabilities and assets by $60 million.
C. liabilities by $25 million and decrease equity by $25 million.