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 $110.000 Accumulated benefit obligation 88.000 Pian assets at fair value 99,000 Accumulated OG-Prior Service Cost (Dr.) 13.200 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) 5