Crane Corp., a company whose stock is publicly traded, provides a noncontributory defined-benefit pension plan for its employees. The company's actuary has provided the following information for the year ended December 31, 2018:

Projected benefit obligation$622000

Accumulated benefit obligation449000Fair value of plan assets740000Service cost180000Interest on projected benefit obligation12000Amortization of prior service cost36000Expected and actual return on plan assets46500

The market-related asset value equals the fair value of plan assets. No contributions have been made for 2018 pension cost. In its December 31, 2018 balance sheet, Crane should report a pension asset / liability of