Brief Exercise 20-06 At December 31, 2020, Nash Corporation had a projected benefit obligation of $614,600, plan assets of $338,700, and prior service cost of $132,300 in accumulated other comprehensive income. Determine the pension asset/liability at December 31, 2020. (Enter liability using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Pension asset/liability at December 31, 2020