Downy Airlines Discloses the Funded Status of Pension Plans and the Health

Downy Airlines discloses the funded status of pension plans and the health and life insurance plans for two recent years.Both the pension plan and other benefit plans are underfunded.The underfunded amounts for these plans appear in

A) current assets and noncurrent assets on the balance sheet.
B) current liabilities and noncurrent liabilities on the balance sheet.
C) shareholders' equity on the balance sheet.
D) revenue on the income statement.
E) expenses on the income statement.