Answer:
The correct option is A,appear both on the balance sheet and in the footnotes to the annual report
Step-by-step explanation:
The current option of long-term financing leases is current liability that must be classified alongside other current liabilities such income tax payable,trade payable and so on.
This classification is necessary to draw attention of stakeholder that cash required to settle the obligation within the next financial year.
In order to further emphasize point it is raised again under the footnotes to the annual report such that stakeholders that are versed in finance can it written in words.