4 minutes The following year end balances are available: PBO $ 500,000; PA $420,000; AOCI - PSC $45,000. The following accounts and amounts would be reported on the 12/31 balance sheet: O Assets: PA $420,000 (DR); Liabilities $500,000 (CR); Shareholder's Equity: AOCI-PSC $45,000 (DR). O Liabilities: Net Pension Liability $35,000 (CR). Liabilities: Net Pension Liability $80,000 (CR); Assets: AOCI-PSC $45,000 (DR). O Liabilities: Net Pension Liability $80,000 (CR); Shareholder's Equity: AOCI-PSC $45,000 (DR).