4. On January 1, 2010, Cyber Company established a defined benefit pension plan covering all employees. Data pertains to Cyber's defined benefit pension plan at December 31, 2010 were as follows. Fair value of pension plan assets................. $700,000 Projected benefit obligation......... .....900,000 Net periodic pension cost..... .650,000 Contribution made to the pension plan..........600,000 At December 31, 2010, what amount should Cyber report as pension liability on the balance sheet? o $900,000 O $680,000 O $600,000 210,000 4. On January 1, 2010, Cyber Company established a defined benefit pension plan covering all employees. Data pertains to Cyber's defined benefit pension plan at December 31, 2010 were as follows. Fair value of pension plan assets................. $700,000 Projected benefit obligation......... .....900,000 Net periodic pension cost..... .650,000 Contribution made to the pension plan..........600,000 At December 31, 2010, what amount should Cyber report as pension liability on the balance sheet? o $900,000 O $680,000 O $600,000 210,000