Computing Net Pension Asset (Liability) The following pension-related values are determined on December 31 for BNW Inc. Account Balances, Dec. 31 Projected benefit obligation Accumulated benefit obligation $108,000 96,000 Plan assets at fair value 120,000 Accumulated OCI-Prior Service Cost (Dr.) 14,400 Compute the net pension asset (liability) to be recorded on the balance sheet on December 31. Note: Indicate a liability with a negative sign. Net pension asset (liability) $