At December 31, 2014, Besler Corporation had a projected benefit obligation of $526,220, plan assets of $335,550, and prior service cost of $161,680 in accumulated other comprehensive income. Determine the pension asset/liability at December 31, 2014. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Pension asset/liability at December 31, 2014 $Entry field with incorrect answer