Can someone explain how this will be classified in CFO and CFF:

Contribution of $500 and Total Pension Cost $600. 

Thus, $100 x (1-0.3) = $70 after tax 

Underfunded by $70 so will this be considered as borrowing? Thus CFF (outflow) will decrease by $70 and and CFO (inflow) will decrease by $70?

What if CFF had a net inflow? Then would the inflow have increased by $70?