Two sets of ratios are shown in the schedule of funding progress prepared for Pension Truest Funds: (A) the funded ratio; and (B) the unfunded actuarial accrued liability as a percentage of covered payroll. The financial status of the pension fund is said to be improving when: a. both A and B increase over time b. both A and D decrease over time c. A increases and B decreases over time d. A decreases and B increases over time