which statement is correct in relation to operating leases.?

a.operating leases are treated as rental costs and future committed lease payment are disclosed in the footnotes

b.operating lease rentals are presented in the statement of cash flows as financing cash flow and in the profit and loss as an interest cost

c.operating leases are represented on the balance sheet of lessees with the financial liability together with a lease asset

d.future operating lease payments are presented as an accrued liability in the financial statements, being the present value of the future committed payments.