V. Leases What are the differences between operating and capital leases? Describe the particular leases of Sears based on the liability section of SEAR’s balance sheet. What impact have the leases had on SEARS financial statements for the most recent year? Discuss the advantages and disadvantages of leasing a building versus purchasing one. VI. Statement of Changes in Financial Position From the perspective of an investor, determine whether or not you would invest in SEARS based on the company’s statement of changes in financial position (SCFP). Support your opinion. Review the company’s SCFP for any concerns that may need to be addressed. As controller of your company, prepare a memo to your CEO, giving a summary report for possible recommendations. Use the following link to help locate the proper financial statements= (https://searsholdings.com/invest/annual-reports) Guidelines for Submission: Your paper must be submitted as a 3-4 pageS Microsoft Word document with double spacing, 12-point Times New Roman font, one inch margins, and at least three CREDITED sources cited in APA format. checked for originality.