5 Randle Company provided the following information related to its defined benefit pension plan for 2021 Interest cost Pension liability, January 1 2021 $25,000 Service cost 35,000 40,000 30,000 20,000 50,000 Actual and expected ROA Prior service costs amortization Employer contributions In its December 31, 2021 balance sheet, what amount should Randlel report as the underfunded or overfunded liability? OA $50,000 overfunded. OB $40,000 overfunded Oc $20,000 underfunded Oo. $60,000 underfunded