At December 31, 2017, Oriole Corporation had a projected benefit obligation of $563,900, plan assets of $317,800, and prior service cost of $132,200 in accumulated other comprehensive income.

Determine the pension asset/liability at December 31, 2017. (Enter liability using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)

Pension asset/liability at December 31, 2017: $__________________

The answer is not 264100 nor (264100) please provide correct answer.