Management of LLW Cabinetry, Inc., is considering leasing a new saw that will greatly increase the plant’s throughput. Information on the machine and the terms of the lease are as follows: The machine has a fair market value of $ 2. 8 million, an estimated useful life of ten years, and no salvage value. Company incremental borrowing rate is 11.5%. Lease term of seven years with lease payments of $ 41567 due at the beginning of each month. Implicit lease rate is 10.0%. The lease does not contain a bargain purchase option, and there is no title transfer at the end of the lease. If management leases the machine (Note : carry calculations to at least three decimal places) :（）

A. the current ratio is unaffected (all else equal).  

B. the lease period is greater than 75% of the asset’ s useful life.  

C. in the first month, cash flow from operations will decrease by approximately $ 21039.

在地下室、池槽、管道和容器内进行有害或大面积涂料作业时应采取哪些安全措施？