At the end of the current year, Kennedy Co. has a defined benefit obligation of $335,000 and pension plan assets with a fair value of $245,000. The amount of the vested benefits for the plan is $225,000. Kennedy has an actuarial gain of $8,300. What account and amount(s) related to its pension plan will be reported on the company's statement of financial position? a. Pension Liability and $74,300. b. Pension Liability and $90,000. c. Pension Asset and $233,300. d. Pension Asset and $110,000