At December 31, 2017, Pharoah Corporation had a projected benefit obligation of $582,800, plan assets of $298,300, and prior service cost of $123,800 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