BE19-34.Rand.04 Question 1 Not complete Marked out of 1.00 Computing Net Pension Asset (Liability) The following pension-related values are determined on December 31, 2020, for BNW Inc. Account Balances, Dec. 31 2020 Projected benefit obligation $60,000 Accumulated benefit obligation 48,000 Plan assets at fair value 54,000 Accumulated OCIPrior Service Cost (Dr.) 7,200 Compute the net pension asset (liability) to be recorded on the balance sheet on December 31, 2020. Note: Indicate a liability with a negative sign. Net pension asset (liability)