Which of the Following Items Attributable to a Defined Benefit

Which of the following items attributable to a defined benefit pension plan would be recognized on a company's balance sheet? $\begin{array}{llll}&\text { ProjectedBenefit } & \text { Pension Plan } & \text { Prepaid Pension: } \\&\text { Obligation } & \text { Assets } & \text { Costs }\\\text { I. } & \text { Yes } & \text { Yes } & \text { Yes } \\\text { II. } & \text { Yes } & \text { Yes } & \text { No } \\\text { III. } & \text { Yes } & \text { No } & \text { No } \\\text { IV. } & \text { No } & \text { No } & \text { Yes }\end{array}$

A) I
B) II
C) III
D) IV