At the end of the current year, De La Vega Company has a defined benefit obligation of $335,300 and pension plan assets with a fair value of $247,900. The amount of the vested benefits for the plan is $225,500. De La Vega Company has an actuarial gain of $8,500. What account and amount(s) related to its pension plan will be reported on the company's statement of financial position? Pension Asset and $109,800. Pension Liability and $70,400. Pension Liability and $87,400. Pension Asset and $234,000